S.I. No. 397/2008 - Finance Act 2008 (Commencement of Section 46) Order 2008

1. This order may be cited as the

Finance Act 2008

(Commencement of Section 46) Order 2008.

2. The day of making of this order is appointed as the day on which

section 46

of the

Finance Act 2008

(No. 3 of 2008) comes into operation.

GIVEN under my Official Seal,

9 October 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 brings into operation the provisions of section 46 Finance Act 2008. That section provides for the introduction of a scheme of accelerated capital allowances for expenditure incurred by companies on certain energy-efficient equipment for the purposes of the trade.

S.I. No. 397 of 2008

FINANCE ACT 2008 (COMMENCEMENT OF SECTION 46) ORDER 2008

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

14

th October

, 2008.

I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 46(2) of the

Finance Act 2008

(No. 3 of 2008), hereby order as follows