S.I. No. 448/2009 - Finance (No. 2) Act 2008 (Section 18) (Commencement) Order 2009
FINANCE (No. 2) ACT 2008 (SECTION 18) (COMMENCEMENT) ORDER 2009 |
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Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 20th November, 2009. |
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I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 18 of the Finance (No. 2) Act 2008 hereby order as follows: |
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1. This Order may be cited as the Finance (No. 2) Act 2008 (Section 18) (Commencement) Order 2009. |
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2. The 1st day of January 2009 is appointed as the day on which section 18 of the Finance (No. 2) Act 2008 comes into operation. |
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GIVEN under my Official Seal, |
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18 November 2009. |
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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 appoints 1 January 2009 as the date for the coming into operation of section 18 of the Finance (No. 2) Act 2008 . That section provides for an extension from 1 January 2009 until 31 December 2010 of the general 25 per cent stock relief for farmers and the 100 per cent scheme of stock relief for certain young trained farmers. |