Updated to 23 May 2025 (Act No. 4 of 2025 and S.I. No. 209 of 2025)

Finance (No. 2) Act 2023
No. 39 of 2023

Contents

Commencement

SectionCommencement DateCommencement Information
Ss. 1-5 1 January 2024 Commenced as per s. 102(8)
S. 6(1)(a)(i), (ii) 11 October 2023 Commenced as per s. 6(2)
S. 6(1)(b), (c) 1 January 2024 Commenced as per s. 102(8)
S. 6(1)(d) 11 October 2023 Commenced as per s. 6(2)
S. 6(1)(e), (f) 1 January 2024 Commenced as per s. 102(8)
S. 6(2) 1 January 2024 Commenced as per s. 102(8)
Ss. 7-10 1 January 2024 Commenced as per s. 102(8)
S. 11(1)(a) 1 January 2024 Commenced as per s. 102(8)
S. 11(1)(b) 1 January 2022 Commenced as per s. 11(2)
S. 11(2) 1 January 2024 Commenced as per s. 102(8)
Ss. 12-21 1 January 2024 Commenced as per s. 102(8)
S. 22(1) 10 November 2022 Commenced as per s. 22(2)
S. 22(2), (3) 1 January 2024 Commenced as per s. 102(8)
S. 23(1)(a) 1 January 2024 Commenced as per s. 102(8)
S. 23(1)(b), (c) 10 November 2022 Commenced as per s. 23(3)
S. 23(2), (3) 1 January 2024 Commenced as per s. 102(8)
Ss. 24-33 1 January 2024 Commenced as per s. 102(8)
S. 34(1)(a) 1 January 2024 Commenced as per s. 102(8)
S. 34(1)(b) 15 December 2024 Commenced as per s. 34(2)(b)
S. 34(1)(c)(i)-(v) 1 January 2024 Commenced as per s. 102(8)
S. 34(1)(c)(vi) insofar as it inserts (16) 18 December 2023 Commenced as per s. 34(2)(d)
S. 34(1)(d)(i)-(v) 1 January 2024 Commenced as per s. 102(8)
S. 34(1)(d)(v) insofar as it inserts (15) 18 December 2023 Commenced as per s. 34(2)(d)
S. 34(2) 1 January 2024 Commenced as per s. 102(8)
S. 35(1)(a)(i) 8 December 2020 Commenced as per s. 35(2)(a)
S. 35(1)(a)(ii) 1 November 2021 Commenced as per s. 35(2)(b)
S. 35(1)(b)(i) 10 May 2006 Commenced as per s. 35(2)(c)
S. 35(1)(b)(ii) 23 May 2007 Commenced as per s. 35(2)(d)
S. 35(1)(c)(i) 8 December 2020 Commenced as per s. 35(2)(a)
S. 35(1)(c)(ii) 23 May 2007 Commenced as per s. 35(2)(d)
S. 35(2) 1 January 2024 Commenced as per s. 102(8)
Ss. 36-40 1 January 2024 Commenced as per s. 102(8)
S. 41 28 March 2024 Finance (No. 2) Act 2023 (Section 41) (Commencement) Order 2024 (S.I. No. 125 of 2024), art. 2
Ss. 42-45 1 January 2024 Commenced as per s. 102(8)
S. 46(1) Not yet commenced. Commencement order required under s. 46(2)
S. 46(2) 1 January 2024 Commenced as per s. 102(8)
Ss. 47-51 1 January 2024 Commenced as per s. 102(8)
S. 52 11 October 2023 Commenced as per s. 52
S. 53 11 October 2023 Commenced as per s. 53
S. 54(a) 18 December 2023 Commenced on enactment
S. 54(b) 1 January 2024 Commenced as per s. 54(b)
Ss. 55-57 18 December 2023 Commenced on enactment
S. 58 1 January 2024 Commenced as per s. 58
S. 59 11 October 2023 Commenced as per s. 59
Ss. 60, 61 18 December 2023 Commenced on enactment
S. 62 1 January 2024 Commenced as per s. 62
Ss. 63, 64 18 December 2023 Commenced on enactment
S. 65 1 January 2024 Commenced as per s. 65
Ss. 66-79 18 December 2023 Commenced on enactment
S. 80(1) 1 January 2024 Commenced as per s. 80(2)
S. 80(2) 18 December 2023 Commenced on enactment
Ss. 81-98 18 December 2023 Commenced on enactment
S. 99(1)(a), (b) 18 December 2023 Commenced on enactment
S. 99(1)(c)-(e) 1 January 2024 Commenced as per s. 99(3)
S. 99(1)(f)-(i) 18 December 2023 Commenced on enactment
S. 99(1)(j) 1 January 2024 Commenced as per s. 99(3)
S. 99(1)(k)-(r) 18 December 2023 Commenced on enactment
S. 99(2), (3) 18 December 2023 Commenced on enactment
Ss. 100-102 18 December 2023 Commenced on enactment
Sch. paras 1-5 18 December 2023 Commenced on enactment
Sch. para 6 1 January 2024 Finance Act 2022 (Section 82(1)) (Commencement) Order 2023 (S.I. No. 666 of 2023), art. 2
Sch. para. 7 18 December 2023 Commenced on enactment

Amendments and other effects

How Affected Affecting Provision Affecting Provision
Commencement Date
Commencement Source
S. 46 repealed Finance Act 2024 (43/2024), ss. 53, 118(8) 1 January 2025 Commenced as per s. 118(8)
S. 92A(1) reference construed Separate Collection (Deposit Return Scheme) Regulations 2024 (S.I. No. 33 of 2024), reg. 25(2) 31 January 2024 Separate Collection (Deposit Return Scheme) Regulations 2024 (S.I. No. 33 of 2024)

SIs made under the Act

SectionSIs made under the Act
None