S.I. No. 160/2008 - Finance Act 2007 (Commencement of Section 26(1)) Order 2008
FINANCE ACT 2007 (COMMENCEMENT OF SECTION 26(1)) ORDER 2008 |
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Notice of the making of this Statutory Instrument was published in |
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“Iris Oifigiúil” of 30th May, 2008. |
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I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 26(2) of the Finance Act 2007 (No. 11 of 2007) hereby order as follows: |
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1. This Order may be cited as the Finance Act 2007 (Commencement of Section 26(1)) Order 2008. |
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2. In accordance with subsection (2) of section 26 of the Finance Act 2007 (No. 11 of 2007), subsection (1) of that section comes into operation on the making of this order. |
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GIVEN under my Official Seal, |
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27 May 2008 |
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BRIAN LENIHAN. |
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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 26(1) of the 2007 Finance Act, relating to the taxation from 1 August 2008 of profits and gains arising from stallion stud fees. |