1998_si_87

S.I. No. 87/1998 - Taxes Consolidation Act, 1997 (Section 476) (Commencement) Order, 1998.

3 Articles / Provisions · Ireland

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Statutory Text (3 Articles)

ISB SI

1. This Order may be cited as the

Taxes Consolidation Act, 1997

(Section 476) (Commencement) Order, 1998.

ISB SI

2. The 31st day of March, 1998, is hereby fixed as the date on which

section 476

of the

Taxes Consolidation Act, 1997

(No. 39 of 1997), shall come into operation.

GIVEN under my Official Seal, this 31st day of March, 1998.

CHARLIE McCREEVY,

Minister for Finance.

EXPLANATORY NOTE.

This Order appoints the 31st day of March, 1998 as the date for the coming into operation of

section 476

of the

Taxes Consolidation Act, 1997

(formerly

section 8

of the

Finance Act, 1997

). This section provides for tax relief for fees paid, within certain limits, for certain training courses.

ISB SI

S.I. No. 87 of 1998.

TAXES CONSOLIDATION ACT, 1997 (SECTION 476) (COMMENCEMENT) ORDER, 1998.

I, CHARLIE McCREEVY, Minister for Finance, in exercise of the powers conferred on me by

section 476

(9) of the

Taxes Consolidation Act, 1997

(No. 39 of 1997), hereby order as follows