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S.I. No. 615/2015 - Finance Act 2015 (Section 43) (Commencement) Order 2015.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 8th January, 2016.

I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 43 (2) of the Finance Act 2015 (No. 52 of 2015), hereby order as follows: hereby order the following Regulations:

1. This Order may be cited as the Finance Act 2015 (Section 43) (Commencement) Order 2015.

2. The 1st day of January 2016 is appointed as the day on which section 43 (1)(b) of the Finance Act 2015 (No. 52 of 2015) shall come into operation.

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GIVEN under my Official Seal,

22 December 2015.

MICHAEL NOONAN,

Minister for Finance.