2026_si_305

S.I. No. 305/2026 - Finance Act 2025 (Section 62(1)) (Commencement) Order 2026

3 Articles / Provisions · Ireland

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Statutory Text (3 Articles)

ISB SI

1. This Order may be cited as the Finance Act 2025 (Section 62(1)) (Commencement) Order 2026.

ISB SI

2. The 1st day of December 2026 is appointed as the day on which

section 62

(1) of the

Finance Act 2025

(No. 18 of 2025) shall come into operation, insofar as it relates to the insertion, in the

Finance Act 2002

(No. 5 of 2002), of subsections (1) and (2) of section 78.

GIVEN under my Official Seal,

26 June, 2026.

SIMON HARRIS,

Minister for Finance

ISB SI

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

rd July,

2026.

I, SIMON HARRIS, Minister for Finance, in exercise of the powers conferred on me by

section 62

(2) of the

Finance Act 2025

(No. 18 of 2025), hereby order as follows