S.I. No. 483/2009 - Finance (No. 2) Act 2008 (Schedule 5) (Commencement of Certain Provisions) Order 2009


S.I. No. 483 of 2009

FINANCE (NO. 2) ACT 2008 (SCHEDULE 5) (COMMENCEMENT OF CERTAIN PROVISIONS) ORDER 2009

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 11th December, 2009.

I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by paragraph 6(b) of Schedule 5 to the Finance (No. 2) Act 2008 (No. 25 of 2008) hereby order as follows:

1. This Order may be cited as the Finance (No. 2) Act 2008 (Schedule 5) (Commencement of Certain Provisions) Order 2009.

2. Subsections (2)(c) and (4)(c) of section 134A (inserted into the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) by paragraph 5(d) of Schedule 5 to the Finance (No. 2) Act 2008 (No. 25 of 2008)) together with any references in that section to the said subsections (2)(c) and (4)(c) come into operation on 26 November 2009.

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GIVEN under my Official Seal,

25 November 2009.

BRIAN LENIHAN,

Minister for Finance.

EXPLANATORY NOTE

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

This Order brings into operation the remaining provisions of paragraph 5(d) of Schedule 5 to the Finance (No. 2) Act 2008 which have not previously come into operation. These provisions are amendments to the Stamp Duties Consolidation Act 1999 in connection with the e-stamping system to be commenced by the Revenue Commissioners.