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S.I. No. 455/2014 - Taxes Consolidation Act 1997 (Section 667C) (Commencement) Order 2014.
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Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 14th October, 2014. |
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I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by subsection (5) of section 667C (inserted by the Finance Act 2012 (No. 9 of 2012)) of the Taxes Consolidation Act 1997 (No. 39 of 1997) hereby order as follows: |
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1. This Order may be cited as the Taxes Consolidation Act 1997 (Section 667C) (Commencement) Order 2014. |
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2. The 1st day of January 2012 is appointed as the day on which section 667C (inserted by the Finance Act 2012 (No. 9 of 2012)) of the Taxes Consolidation Act 1997 (No. 39 of 1997) comes into operation. |
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GIVEN under my Official Seal, |
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7 October 2014. |
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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 Section (d) of section 20 of the Finance Act 2012 and thereby provides for the 50% rate of stock relief for farmers in registered farm partnerships provided for under section 667C of the Taxes Consolidation Act 1997 . |
