S.I. No. 412/2001 - Finance Act, 1999 (Commencement of Certain Provisions of Chapter 1 of Part 2) Order, 2001

1. This Order may be cited as the Finance Act, 1999, (Commencement of Certain Provisions of Chapter 1 of Part 2) Order, 2001.

2. (1) Subject to paragraph (2) of this Article, 1

st

day of October, 2001, is appointed as the day on which Chapter 1 of Part 2 of the

Finance Act, 1999

comes into operation.

(2) Paragraph (1) of this Article does not apply to paragraph (b) of the definition of “propellant” in section 94.

GIVEN under my Official Seal,

this 4th day of September, 2001.

Charlie McCreevy

Minister for Finance

EXPLANATORY NOTE

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

This order appoints the 1

st

day of October, 2001 for the coming into operation of Chapter 1 of Part 2 of the

Finance Act, 1999

, which consolidates and modernizes the excise law on mineral oils.

(For technical reasons however, paragraph (b) of the definition of “propellant” in section 94 is not commenced at this time).

I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by

section 109

of the

Finance Act, 1999

(No. 2 of 1999), hereby order as follows