S.I. No. 291/2005 - Finance Act 2005 (Commencement of Section 87) Order 2005

1. This Order may be cited as the

Finance Act 2005

(Commencement of Section 87 Order 2005.

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

section 87

of the

Finance Act 2005

(

No. 5 of 2005

) comes into operation.

GIVEN under my Official Seal,

22 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 the provisions of

section 87

of the

Finance Act 2005

. This section amends sections 2A and 3 of the

Finance (Excise Duty on Tobacco Products) Act 1977

.

S.I. No 291 of 2005

Finance Act 2005 (Commencement of Section 87) Order 2005

Made by the Minister for Finance

I, Brian Cowen, Minister for Finance, in exercise of the powers conferred on me by section 87(2) of the

Finance Act 2005

(No.

5 of 2005) hereby order as follows