IE
S.I. No. 231/1996 - Finance Act, 1995 (Section 134 (1)) (Commencement) Order, 1996.
Statutory Text (3 Articles)
1. This Order may be cited as the
Finance Act, 1995
(Section 134 (1)) (Commencement) Order, 1996.
2. The 1st day of September, 1996 is hereby appointed as the day on which
section 134
(1) of the
Finance Act, 1995
(No. 8 of 1995) shall take effect.
GIVEN under my Official Seal, this 1st day of August, 1996.
RUAIRÍ QUINN,
Minister for Finance.
EXPLANATORY NOTE.
This Order appoints the 1st day of September, 1996 as the date for coming into operation of
section 134
(1) of the
Finance Act, 1995
. This section amends section 19 (3) (
aa
) of the VAT Act to allow the Collector-General to nominate a trader's own accounting period as the basis for the annual return, if the trader so wishes.
S.I. No. 231 of 1996.
FINANCE ACT, 1995 (SECTION 134 (1)) (COMMENCEMENT) ORDER, 1996.
I, RUAIRÍ QUINN, Minister for Finance, in exercise of the powers conferred on me by
section 134
(2) of the
Finance Act, 1995
(No. 8 of 1995), hereby order as follows