S.I. No. 244/2001 - Social Welfare Act, 2001 (Section 38) (Commencement) Order, 2001

1. This Order may be cited as the Social Welfare Act, 2001 (Section 38) (Commencement) Order, 2001.

Commencement.

2. The 29th day of May 2001, is hereby appointed as the day on which

section 38

of the

Social Welfare Act, 2001

(No. 5 of 2001) shall come into operation.

GIVEN

under the Official Seal of the Minister for Social, Community and Family Affairs, this 29th day of May, 2001.

DERMOT AHERN

Minister for Social, Community and Family Affairs.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

This Order provides for the commencement of

Section 38

of the

Social Welfare Act, 2001

with effect from the 29th of May 2001.

Consequent on the alignment of the income tax year and calendar year with effect from 1 January 2002, Section 38 sets the annual Health Contribution earnings threshold at approximately 75% of the normal full year amounts for the tax year commencing on 6 April 2001 and ending on 31 December 2001. The duration of the 2001 tax year will be nine months, approximately 75% of a normal full tax year.

The Minister for Social, Community and Family Affairs, in exercise of the powers conferred on him by

section 38

of the

Social Welfare Act, 2001

(No. 5 of 2001), hereby orders as follows

Citation.