S.I. No. 614/2007 - Finance Act 2007 (Commencement of Section 19(1)) Order 2007

1. This Order may be cited as the

Finance Act 2007

(Commencement of Section 19(1)) Order 2007.

2. Subsection (2) of section 19 (as construed by reference to the European Communities (Income Tax Relief for Investment in Corporate Trades — Business Expansion Scheme and Seed Capital Scheme) Regulations 2007) of the

Finance Act 2007

(No. 11 of 2007) is in operation and, accordingly, the amendments provided for by that subsection (as so construed) apply as and from the several dates provided for in subsection (2)(

a

)(as so construed) of that section in the manner and as respects the matters referred to in that subsection.

GIVEN under my Official Seal,

6 September 2007

BRIAN COWEN

Minister for Finance

S.I. No. 614 of 2007

FINANCE ACT 2007 (COMMENCEMENT OF SECTION 19(1)) ORDER 2007

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

7

th September

, 2007.

I, BRIAN COWEN, Minister for Finance, in exercise of the powers conferred on me by section 19(2)(

b

) of the

Finance Act 2007

(No. 11 of 2007), hereby order as follows