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S.I. No. 228/2012 - Finance Act 2012 (Section 107) (Specified Date) Order 2012.
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Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 29th June, 2012. |
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I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 107 (2) of the Finance Act 2012 (No. 9 of 2012) hereby order as follows: |
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1. This Order may be cited as the Finance Act 2012 (Section 107) (Specified Date) Order 2012. |
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2. The date specified for the purposes of section 107 (2) of the Finance Act 2012 (No. 9 of 2012) is 7 July 2012. |
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Given under my Official Seal, |
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27 June 2012. |
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MICHAEL NOONAN, |
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Minister for Finance. |
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EXPLANATORY MEMORANDUM |
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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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Section 107 of the Finance Act 2012 contained provisions to modernise the stamping of instruments and to provide for the introduction of self-assessment. |
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The provisions come into effect from a date to be specified by the Minister for Finance. |
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This Order brings the new provisions into effect for all instruments that are executed on or after 7 July 2012. |
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Instruments executed before the specified date continue to be subject to the 2009 Regulations. |
