S.I. No. 684/2022 - Finance Act 2022 (Sections 100, 101 and 102) (Commencement) Order 2022

1. This Order may be cited as the Finance Act 2022 (Sections 100, 101 and 102) (Commencement) Order 2022.

2. The 18th day of December 2022 is appointed as the day on which

sections 100

,

101

and

102

of the

Finance Act 2022

(No. 44 of 2022) shall come into operation.

GIVEN under my Official Seal,

16 December, 2022.

PASCHAL DONOHOE,

Minister for Finance.

EXPLANATORY NOTE

(

This note is not part of the Instrument and does not purport to be a legal interpretation.

)

This Order specifies the date for the purposes of

Sections 100

,

101

and

102

of

Finance Act 2022

(No.44 of 2022) which provide for the Temporary Business Energy Support Scheme. The date specified is 18 December 2022.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

20

th December,

2022.

I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by

section 103

of the

Finance Act 2022

(No. 44 of 2022), hereby order as follows