S.I. No. 308/2008 - Finance Act 2003 (Commencement of Section 164) Order 2008

1. This Order may be cited as the

Finance Act 2003

(Commencement of Section 164) Order 2008.

2. The day of the making of this Order is appointed as the day

section 164

of the

Finance Act 2003

(No. 3 of 2003) has effect.

GIVEN under my Official Seal,

28 July 2008

BRIAN LENIHAN,

Minister for Finance.

EXPLANATORY NOTE

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

This Order commences section 164 of the Finance 2003 which allows the Revenue Commissioners to make regulations obliging certain categories of taxpayers, to be specified in the regulations, to file tax returns and pay tax liabilities electronically.

S.I. No. 308 of 2008

FINANCE ACT 2003 (COMMENCEMENT OF SECTION 164) ORDER 2008

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

5

th August

, 2008.

I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 164(2) of the

Finance Act 2003

(No. 3 of 2003) hereby order as follows