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S.I. No. 412/2001 - Finance Act, 1999 (Commencement of Certain Provisions of Chapter 1 of Part 2) Order, 2001

I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 109 of the Finance Act, 1999 (No. 2 of 1999), hereby order as follows:

1.       This Order may be cited as the Finance Act, 1999, (Commencement of Certain Provisions of Chapter 1 of Part 2) Order, 2001.

2.       (1)       Subject to paragraph (2) of this Article, 1st day of October, 2001, is appointed as the day on which Chapter 1 of Part 2 of the Finance Act, 1999 comes into operation.

(2)       Paragraph (1) of this Article does not apply to paragraph (b) of the definition of “propellant” in section 94.

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GIVEN under my Official Seal,

this 4th day of September, 2001.

Charlie McCreevy

Minister for Finance

EXPLANATORY NOTE

(This note is not part of the instrument and does not purport to be a legal interpretation).

This order appoints the 1st day of October, 2001 for the coming into operation of Chapter 1 of Part 2 of the Finance Act, 1999 , which consolidates and modernizes the excise law on mineral oils.

(For technical reasons however, paragraph (b) of the definition of “propellant” in section 94 is not commenced at this time).