Yes, the rules apply generally to taxes beginning on or after October 1, 2023. A wide number of clauses in here deal with EIFEL rules, and at the end of each clause there's the coming-into-force provision.
The main clause that deals with EIFEL rules, or one of the larger ones, is clause 7, so at the end of clause 7 there's a coming-into-force rule, but again, throughout the bill there are a number of EIFEL amendments, and each has to have its own coming-into-force rule.