Contents

• Commencement
• Amendments and other effects
• SIs made under the Act

Commencement

Section	Commencement Date	Commencement Information
Ss. 1-4	1 January 2023	Commenced as per s. 106(8)
S. 5(1) in so far as it relates to the Taxes Consolidation Act 1997 (39/1997), s. 203(3)	19 April 2022	Commenced as per s. 5(2)
S. 5(1) in so far as it relates to the Taxes Consolidation Act 1997 (39/1997), s. 203(1), (2)	1 January 2023	Commenced as per s. 106(8)
S. 5(2)	1 January 2023	Commenced as per s. 106(8)
Ss. 6-8	1 January 2023	Commenced as per s. 106(8)
S. 9(1), (2)	1 January 2023	Finance Act 2022 (Section 9) (Commencement) Order 2023 (S.I. No. 635 of 2023), art. 2
S. 9(3)	1 January 2023	Commenced as per s. 106(8)
Ss. 10-15	1 January 2023	Commenced as per s. 106(8)
S. 16(1)	20 November 2023	Finance Act 2022 (Section 16(1)) (Commencement) Order 2023 (S.I. No. 555 of 2023), art. 2
S. 16(2)-(4)	1 January 2023	Commenced as per s. 106(8)
Ss. 17-22	1 January 2023	Commenced as per s. 106(8)
S. 23(1)(a), (d)		Not yet commenced. Commencement order required under s. 23(2)
S. 23(1)(b), (c), (2), (4)	1 January 2023	Commenced as per s. 106(8)
Ss. 24-28	1 January 2023	Commenced as per s. 106(8)
S. 29(1)	1 January 2023	Finance Act 2022 (Section 29(1)) (Commencement) Order 2022 (S.I. No. 711 of 2022), art. 2
S. 29(2)	1 January 2023	Commenced as per s. 106(8)
S. 30(1)	1 January 2023	Finance Act 2022 (Section 30(1)) (Commencement) Order 2022 (S.I. No. 712 of 2022), art. 2
S. 30(2)	1 January 2023	Commenced as per s. 106(8)
Ss. 31-32	1 January 2023	Commenced as per s. 106(8)
S. 33(1)	14 April 1997	Commenced as per s. 33(2)
S. 33(2)	1 January 2023	Commenced as per s. 106(8)
Ss. 34-39	1 January 2023	Commenced as per s. 106(8)
S. 40(1)(a), (b)	1 October 2023	Finance Act 2022 (Section 40) (Commencement of Certain Provisions) Order 2023 (S.I. No. 435 of 2023), art. 2
S. 40(1)(c), (2)	1 January 2023	Commenced as per s. 106(8)
S. 41(1)	28 March 2024	Finance Act 2022 (Section 41(1)) (Commencement) Order 2024 (S.I. No. 126 of 2024), art. 2
S. 42(1)	1 January 2023	Finance Act 2022 (Section 42(1)) (Commencement) Order 2022 (S.I. No. 721 of 2022), art. 2
S. 45(1)	1 June 2023	Finance Act 2022 (Section 45(1)) (Commencement) Order 2023 (S.I. No. 258 of 2023), art. 2
S. 46(1)	1 April 2024	Finance Act 2022 (Section 46(1)) (Commencement) Order 2024 (S.I. No. 101 of 2024), art. 2
S. 48(2)	1 January 2023	Finance Act 2022 (Section 48(1)) (Commencement) Order 2022 (S.I. No. 715 of 2022), art. 2
S. 68(1)	1 June 2023	Finance Act 2022 (Section 68(1)) (Commencement) Order 2023 (S.I. No. 240 of 2023), art. 2
S. 73(1)	1 January 2023	Finance Act 2022 (Section 73(1)) (Commencement) Order 2022 (S.I. No. 713 of 2022), art. 2
S. 82(1)	1 January 2024	Finance Act 2022 (Section 82(1)) (Commencement) Order 2023 (S.I. No. 666 of 2023), art. 2
S. 92(1)	1 July 2023	Finance Act 2022 (Section 92(1)) (Commencement) Order 2023 (S.I. No. 326 of 2023), art. 2
S. 97(1)	1 January 2023	Finance Act 2022 (Section 97(1)) (Commencement) Order 2022 (S.I. No. 714 of 2022), art. 2
S. 100-102	18 December 2022	Finance Act 2022 (Sections 100, 101 and 102) (Commencement) Order 2022 (S.I. No. 684 of 2022), art. 2

Amendments and other effects

How Affected	Affecting Provision
S. 23(1)(a), (d) repealed	Finance (No. 2) Act 2023 (39/2023), ss. 23(2)(a), 102(8)
S. 23(2), (3) repealed	Finance (No. 2) Act 2023 (39/2023), ss. 23(2)(b), 102(8)
S. 82 amended	Finance (No. 2) Act 2023 (39/2023), S. 100(a), schedule, para. 6, S. 100(b), sch. para. 7
S. 93 repealed	Finance (No. 2) Act 2023 (39/2023), ss. 22(3), 102(8)
S. 100(2)(a)(i) amended	Finance Act 2023 (11/2023), ss. 7(1)(a)(i), 7(1)(a)(i)
S. 100(2)(c) inserted	Finance Act 2023 (11/2023), ss. 7(1)(a)(ii), 7(3)
S. 101(1) amended	Finance Act 2023 (11/2023), ss. 7(1)(b)(i), 7(1)(b)(i)
S. 101(5)(b) amended	Finance Act 2023 (11/2023), ss. 7(1)(b)(ii), 7(1)(b)(ii)(I)
S. 101(5)(c) amended	Finance Act 2023 (11/2023), ss. 7(1)(b)(ii), 7(1)(b)(ii)(II)
S. 101(7) substituted	Finance Act 2023 (11/2023), ss. 7(1)(b)(iii), 7(1)(b)(iii)
S. 101(9)(a) amended	Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2
S. 101(9)(b)(i) amended	Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) (No. 2) Order 2023 (S.I. No. 74 of 2023), art. 2
	Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2
S. 101(9)(b)(iii) amended	Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023), art. 2
S. 101(10) substituted	Finance Act 2023 (11/2023), ss. 7(1)(b)(iv), 7(1)(b)(iv)
S. 101(30)(a) amended	Finance Act 2023 (11/2023), ss. 7(1)(b)(iv), 7(1)(b)(v)

SIs made under the Act

Section	SIs made under the Act
S. 100(2)(a)(i)	Finance Act 2022 (Temporary Business Energy Support Scheme) (Specified Period) (No. 2) Order 2023 (S.I. No. 257 of 2023)
	Finance Act 2022 (Temporary Business Energy Support Scheme) (Specified Period) Order 2023 (S.I. No. 75 of 2023)
S. 100(2)(a)(ii)	Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) Order 2023 (S.I. No. 73 of 2023)
S. 100(2)(a)(iii)	Finance Act 2022 (Temporary Business Energy Support Scheme) (Energy Costs Threshold Aggregate Amount) (No. 2) Order 2023 (S.I. No. 74 of 2023)

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