Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 22nd December, 2023.
I, MICHAEL MCGRATH, Minister for Finance, in exercise of the powers conferred on me by
section 82
(2) of the
Finance Act 2022
(No. 44 of 2022), hereby order as follows:
1. This Order may be cited as the Finance Act 2022 (Section 82(1)) (Commencement) Order 2023.
2. The 1st day of January 2024 is appointed as the day on which subsection (1) of
section 82
of the
Finance Act 2022
(No. 44 of 2022) shall come into operation.