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S.I. No. 482/2012 - Finance Act 2011 (Section 25(1)(c)) (Commencement) Order 2012.
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Notice of the making of this Statutory Instrument was published in |
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-Iris Oifigiúil- of 7th December, 2012. |
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I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 25 (2) of the Finance Act 2011 (No. 6 of 2011), hereby order as follows: |
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1. This Order may be cited as the Finance Act 2011 (Section 25(1)(c)) (Commencement) Order 2012. |
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2. The day of the making of this Order is appointed as the day on which paragraph (c) of section 25 (1) of the Finance Act 2011 (No. 6 of 2011) comes into operation. |
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GIVEN under my Official Seal |
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29 November 2012. |
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MICHAEL NOONAN, |
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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 commences subsection 1(c) of section 25 of the Finance Act 2011 and thereby extends the 100% rate of stock relief for young trained farmers provided for under section 667B of the Taxes Consolidation Act 1997 from 31 December 2010 to 31 December 2012. |
