S.I. No. 560/2008 - Finance Act 2008 (Section 32) (Commencement of Certain Provisions) Order 2008

1. This Order may be cited as the

Finance Act 2008

(Section 32) (Commencement of Certain Provisions) Order 2008.

2. The day of the making of this Order is appointed as the day on which section 32 (other than subsection (1)(

b

)) of the

Finance Act 2008

(No. 3 of 2008) comes into operation.

GIVEN under my Official Seal,

17 December 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 subsections 1(

a

), 1(

c

), and 1(

d

) of

section 32

of the

Finance Act 2008

(No. 3 of 2008) and thereby extends the scheme of film relief provided for under

section 481

of the

Taxes Consolidation Act 1997

from 31 December 2008 to 31 December 2012.

S.I. No. 560 of 2008

FINANCE ACT 2008 (SECTION 32) (COMMENCEMENT OF CERTAIN PROVISIONS) ORDER 2008

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

30

th December

, 2008.

I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 32(2) of the

Finance Act 2008

(No. 3 of 2008) hereby order as follows