S.I. No. 497/2013 - Finance Act 2013 (Section 22(1)) (Commencement of Certain Provisions) Order 2013.
Notice of the making of this Statutory Instrument was published in | ||
“Iris Oifigiúil” of 24th December, 2013. | ||
I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 22 (2)(b) of the Finance Act 2013 (No. 8 of 2013), hereby order as follows: | ||
1. This Order may be cited as the Finance Act 2013 (Section 22(1)) (Commencement of Certain Provisions) Order 2013. | ||
2. The 1st day of January 2014 is appointed as the day on which paragraphs (b) and (c) of section 22 (1) of the Finance Act 2013 (No. 8 of 2013) come into operation. | ||
| ||
GIVEN under my Official Seal, | ||
16 December 2013. | ||
MICHAEL NOONAN, | ||
Minister for Finance. | ||
EXPLANATORY NOTE | ||
(This note is not part of the Instrument and does not purport to be a legal interpretation.) | ||
The Finance Act 2013 (Section 22(1)) (Commencement of Certain Provisions) Order 2013, commences the amendments to Part 16 of the Taxes Consolidation Act 1997 , which were inserted by Section 22 of Finance Act 2013 . | ||
The order brings into operation the inclusion of the operating or managing of hotels, guest houses and self-catering accommodation in the Employment and Investment Incentive and the extension of the Employment and Investment Incentive and Seed Capital Scheme to 31 December 2020. |