S.I. No. 334/2020 - Finance Act 2019 (Section 63(1)(B)) (Commencement) Order 2020

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 8th September, 2020.

I, PASCHAL DONOHOE, Minister for Finance, in exercise of the power conferred on me by section 63 (2)(b) of the Finance Act 2019 (No. 45 of 2019), hereby order as follows:

1. This Order may be cited as the Finance Act 2019 (Section 63(1)(b)) (Commencement) Order 2020.

2. The 14th day of September 2020 is appointed as the day on which section 63(1)(b) of the Finance Act 2019 (No. 45 of 2019) comes into operation.


GIVEN under my Official Seal,

2 September, 2020.


Minister for Finance.


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

This Order commences section 63(1)(b) of the Finance Act 2019 (No. 45 of 2019). That section inserts a new section 48A into the Capital Acquisitions Tax Consolidation Act 2003 to provide for the electronic delivery of information to Revenue by persons who intend to apply for probate in relation to the estate of a deceased person on or after the 14th September 2020.