S.I. No. 91/2009 - Finance (No. 2) Act 2008 (Commencement of Section 37) Order 2009


S.I. No. 91 of 2009

FINANCE (NO. 2) ACT 2008 (COMMENCEMENT OF SECTION 37) ORDER 2009

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 27th March, 2009.

I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 37(2) of 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 (Commencement of Section 37) Order 2009.

2. The day of making of this order is appointed as the day on which section 37 of the Finance (No. 2) Act 2008 (No. 25 of 2008) comes into operation.

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GIVEN under my Official Seal,

23 March 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 provisions of section 37 Finance (No. 2) Act 2008.

That section provides for the extension, from three to seven categories of technology, of the scheme of accelerated capital allowances for expenditure incurred by companies on certain energy-efficient equipment for the purposes of the trade.