IE
S.I. No. 177/2002 - Finance Act 2002(Section 93) (Commencement) Order 2002
Statutory Text (3 Articles)
1. This Order may be cited as the Finance Act 2002 (Section 93) (Commencement Order 2002.
2. The 1
st
day of May, 2002, is appointed as the day on which
section 93
of the
Finance Act 2002
comes into operation.
GIVEN under my Official Seal,
26th April 2002.
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 May, 2002 for the coming into operation of section 93 of Chapter 2 of Part 2 of the
Finance Act, 2002
, which extends the scope of the partial relief from mineral oil tax for certain passenger road services to certain coach tours. Extended claim periods and time limits for repayments as well as a tax clearance requirement are provided for also.
I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by
section 93
(2) of the
Finance Act 2002
(No. 5 of 2002), order as follows