Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 24th December, 2013. |
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I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 22 (2)(b) of the Finance Act 2013 (No. 8 of 2013), hereby order as follows: |
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1. This Order may be cited as the Finance Act 2013 (Section 22(1)) (Commencement of Certain Provisions) Order 2013. |
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2. The 1st day of January 2014 is appointed as the day on which paragraphs (b) and (c) of section 22 (1) of the Finance Act 2013 (No. 8 of 2013) come into operation. |
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GIVEN under my Official Seal, |
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16 December 2013. |
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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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The Finance Act 2013 (Section 22(1)) (Commencement of Certain Provisions) Order 2013, commences the amendments to Part 16 of the Taxes Consolidation Act 1997 , which were inserted by Section 22 of Finance Act 2013 . |
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The order brings into operation the inclusion of the operating or managing of hotels, guest houses and self-catering accommodation in the Employment and Investment Incentive and the extension of the Employment and Investment Incentive and Seed Capital Scheme to 31 December 2020. |