S.I. No. 240/2023 - Finance Act 2022 (Section 68(1)) (Commencement) Order 2023

1. within 24 months of acquisition, let to a housing authority or an approved housing body for social housing purposes, or

2. within 6 months of acquisition, designated as cost rental dwellings under the

Affordable Housing Act 2021

, or

3. within 18 months of acquisition, registered as designated centres under the

Health Act 2007

, which provide care in the community for those with disabilities, or

4. within 18 months of acquisition, registered as children’s residential centres under the

Child Care Act 1991

, which provide homes for children in care.

Paragraph (b) of section 68(1) repeals the current sections 83E and 83F of SDCA 1999, as these sections will be rendered redundant with the coming into effect of section 83DB.

The Order takes effect from and including 1 June 2023.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

19

th May,

2023.

I, MICHAEL MCGRATH, Minister for Finance, in exercise of the powers conferred on me by

section 68

(2) of the

Finance Act 2022

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