S.I. No. 294/2021 - Finance Act 2020 (Section 13) (Commencement) Order 2021
Notice of the making of this Statutory Instrument was published in | ||
“Iris Oifigiúil” of 25th June, 2021. | ||
I, PASCHAL DONONOE, Minister for Finance, in exercise of the powers conferred on me by section 13 (2) of the Finance Act 2020 (No. 26 of 2020) hereby order as follows: | ||
1. This Order may be cited as the Finance Act 2020 (Section 13) (Commencement) Order 2021. | ||
2. The 1st day of July 2021 is appointed as the day on which section 13 of the Finance Act 2020 (No. 26 of 2020) comes into operation. | ||
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GIVEN under my Official Seal, | ||
16 June, 2021. | ||
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 commences Section 13 of Finance Act 2020 (No.26 of 2020) which provides for electronic Professional Services Withholding Tax (ePSWT). The Order takes effect on 1st July 2021. |
