S.I. No. 294/2017 - Finance Act 2015 (Section 32(2)) (Commencement) Order 2017.


Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 7th July, 2017.

I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by subsection (2) of section 32 of the Finance Act 2015 hereby order as follows:

1. This Order may be cited as the Finance Act 2015 (Section 32(2)) (Commencement) Order 2017.

2. The 19th day of May 2017 is appointed as the day on which subsection 2 of section 32 of the Finance Act 2015 comes into operation.

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GIVEN under my Official Seal,

29 June 2017.

PASCHAL DONOHOE,

Minister for Finance.

EXPLANATORY NOTE

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

This Order appoints 19 May, 2017 as the date on which section 769R of the Taxes Consolidation Act 1997 comes into operation.