IE
S.I. No. 314/1970 - Finance Act, 1970 (Commencement of Section 17) Order, 1970.
Statutory Text (2 Articles)
1. This Order may be cited as the
Finance Act, 1970
(Commencement of Section 17) Order, 1970.
2.
Section 17
of the
Finance Act, 1970
(No. 14 of 1970), shall come into operation on the 6th day of April, 1971.
GIVEN under my Official Seal this 22nd day of December, 1970.
SEOIRSE Ó COLLA,
Minister for Finance.
EXPLANATORY NOTE.
Section 17
of the
Finance Act, 1970
, provides for the deduction of tax, in certain circumstances, from payments which are made to subcontractors under construction contracts. Subsection (11) of section 17 provides that the section is to come into operation on such day as the Minister for Finance by order appoints. The purpose of this Order is to bring section 17 into operation with effect from 6th April, 1971.
S.I. No. 314 of 1970.
FINANCE ACT, 1970 (COMMENCEMENT OF SECTION 17) ORDER, 1970.
I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by
section 17
(11) of the
Finance Act, 1970
(No. 14 of 1970), hereby order as follows:—