SI 650/2023

I, MICHAEL MCGRATH, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972), and for the purpose of giving further effect to Council Directive 2006/112/EC of 28 November 2006 [OJ No. L347, 11.12.2006, p. 1.], as amended by Council Directive (EU) 2020/284 of 18 February 2020 [OJ No. L62, 2.3.2020, p. 7.], hereby make the following regulations: