S.I. No 177 of 2002

Finance Act 2002 (Section 93) (Commencement) Order 2002

To be made by the Minister for Finance

S.I. No 177 of 2002

I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 93(2) of the Finance Act 2002 ( No. 5 of 2002 ), order as follows:

1.         This Order may be cited as the Finance Act 2002 (Section 93) (Commencement) Order 2002.

2.         The 1^st day of May, 2002, is appointed as the day on which section 93 of the Finance Act 2002 comes into operation.

EXPLANATORY NOTE

(This note is not part of the instrument and does not purport to be a legal interpretation).

This order appoints the 1^st day of May, 2002 for the coming into operation of section 93 of Chapter 2 of Part 2 of the Finance Act, 2002 , which extends the scope of the partial relief from mineral oil tax for certain passenger road services to certain coach tours. Extended claim periods and time limits for repayments as well as a tax clearance requirement are provided for also.