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S.I. No. 123/2005 - Finance Act 1999 (Commencement of Section 98A) Order 2005

STATUTORY INSTRUMENTS

Made by the Minister for Finance

I, Brian Cowen, Minister for Finance, in exercise of the power conferred on me by section 98A(7) of the Finance Act 1999 (No. 2 of 1999) (inserted by section 50 of the Finance Act 2004 (No. 8 of 2004)) hereby order as follows:

1.        This order may be cited as the Finance Act 1999 (Commencement of Section 98A) Order 2005.

2.        The 9th day of March 2005 is appointed as the day on which section 98A of the Finance Act 1999 (inserted by section 50 of the Finance Act 2004 (No. 8 of 2004)) comes into operation.

Given under my official seal,

This 7th day of March 2005

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Brian Cowen

____________________

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 the 9th day of March 2005 as the date for coming into operation of the provisions of section 98A of the Finance Act 1999 as inserted by section 50 of the Finance Act 2004 . Section 98A provides for the Revenue Commissioners to allow qualified and conditional relief from mineral oil tax on biofuel used in approved pilot projects for either the production of biofuel or the testing of the technical viability of biofuel for use as motor fuel.