http://www.legislation.gov.uk/ukpga/2023/3/section/7Northern Ireland Budget Act 2023Statute Law Database2024-04-02Expert Participation2023-09-18Year ending 31 March 2023I17Operation from the beginning of the year ending 31 March 2023Sections 1 to 6 are to be treated as having had effect from the beginning of 1 April 2022.