S.I. No. 196/2010 - Finance Act 2010 (Commencement of Section 44) Order 2010.
Notice of the making of this Statutory Instrument was published in | ||
“Iris Oifigiúil” of 11th May, 2010. | ||
I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 44 (2) of the Finance Act 2010 (No. 5 of 2010) hereby order as follows: | ||
1. This Order may be cited as the Finance Act 2010 (Commencement of Section 44) Order 2010. | ||
2. The day of the making of this Order is appointed as the day on which section 44 of the Finance Act 2010 (No. 5 of 2010) comes into operation. | ||
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GIVEN under my Official Seal, | ||
10 May 2010. | ||
BRIAN LENIHAN, | ||
Minister for Finance. | ||
EXPLANATORY NOTE. | ||
(This is 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 44 Finance Act 2010 . That section provides for the extension of a scheme of accelerated capital allowances for expenditure incurred by companies on certain energy-efficient for the purposes of the trade. |