S.I. No. 284/2005 - Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005

1. This Order may be cited as the

Finance Act 2005

(Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005.

2. The 1st day of July 2005 is appointed as the day on which -

(a) sections 65, 66, 67(b) and 69 of the

Finance Act 2005

come into operation, and

(b) so much of the amendment of Schedule 2 to the

Finance Act 1999

referred to in section 64(b) of the

Finance Act 2005

, in so far as it relates to rates of mineral oil tax on coal, comes into operation.

GIVEN under my Official Seal,

21st June 2005.

Brian Cowen,

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 July 2005 as the date for coming into operation of sections 65, 66, 67(b) and 69 of the

Finance Act 2005

, and so much of the amendment of Schedule 2 to the

Finance Act 1999

referred to in section 64(b) of the

Finance Act 2005

, as it relates to the rates of Mineral Oil Tax on coal.

Only that part of section 64(b) which amends so much of Schedule 2 of the

Finance Act 1999

, as it relates to the rates of Mineral Oil Tax on coal, comes into operation. This provides for rates of tax on coal at €4.18 for business use and €8.36 for other use.

Section 65 amends

section 94

of the

Finance Act 1999

to insert or amend definitions to bring them into line with current law and to support the application of Mineral Oil Tax to coal.

Section 66 amends

section 95

of the

Finance Act 1999

to provide that the method for measuring volume of mineral oil does not apply to coal. It also updates a reference to EU Law.

Section 67(b) amends

section 100

of the

Finance Act 1999

to introduce reliefs from Mineral Oil Tax on coal.

Section 69 inserts two new sections in Mineral Oil Tax law (Chapter 1 of Part 2 of the

Finance Act 1999

) to provide for the time of liability for the tax on coal and for the registration of coal traders and persons liable to pay Mineral Oil Tax on coal.

S.I. No 284 of 2005

Finance Act 2005 (Commencement of Certain Provisions of Chapter 2 of Part 2) Order 2005

Made by the Minister for Finance

I, Brian Cowen, Minister for Finance, in exercise of the powers conferred on me by

section 70

of the

Finance Act 2005

(

No. 5 of 2005

), hereby order as follows