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S.I. No. 114/2011 - Finance Act 2010 (Section 37(1)(i)) (Commencement) Order 2011.
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Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 18th March, 2011. |
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I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 37 (2)(c) of the Finance Act 2010 (No. 5 of 2010), hereby order as follows: |
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1. This Order may be cited as the Finance Act 2010 (Section 37(1)(i)) (Commencement) Order 2011. |
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2. The 1st day of January 2011 is appointed as the day on which section 37 (1)(i) of the Finance Act 2010 (No. 5 of 2010) comes into operation. |
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GIVEN under my Official Seal, |
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8 March 2011. |
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BRIAN LENIHAN, |
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Minister for Finance. |
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EXPLANATORY NOTE |
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(This note is not part of the Instrument and does not purport to be a legal interpretation) |
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This Order brings into operation the provisions of section 37(1)(i) Finance Act 2010. |
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That section provides for the amendment of section 262 of section 37 of the Finance Act 2010 to any payments of relevant interest made on or after 1 January 2011. Previously the relevant deposit taker only had to provide such information on foot of a request from the person entitled to the relevant interest. |
