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S.I. No. 87/1998 - Taxes Consolidation Act, 1997 (Section 476) (Commencement) Order, 1998.

S.I. No. 87 of 1998.

TAXES CONSOLIDATION ACT, 1997 (SECTION 476) (COMMENCEMENT) ORDER, 1998.

I, CHARLIE McCREEVY, Minister for Finance, in exercise of the powers conferred on me by section 476 (9) of the Taxes Consolidation Act, 1997 (No. 39 of 1997), hereby order as follows:

1. This Order may be cited as the Taxes Consolidation Act, 1997 (Section 476) (Commencement) Order, 1998.

2. The 31st day of March, 1998, is hereby fixed as the date on which section 476 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), shall come into operation.

GIVEN under my Official Seal, this 31st day of March, 1998.

CHARLIE McCREEVY,

Minister for Finance.

EXPLANATORY NOTE.

This Order appoints the 31st day of March, 1998 as the date for the coming into operation of section 476 of the Taxes Consolidation Act, 1997 (formerly section 8 of the Finance Act, 1997 ). This section provides for tax relief for fees paid, within certain limits, for certain training courses.