S.I. No. 135/2009 - Taxes (Electronic Transmission of Air Travel Tax Returns) (Specified Provisions and Appointed Day) Order 2009

1. This Order may be cited as the Taxes (Electronic Transmission of Air Travel Tax Returns) (Specified Provisions and Appointed Day) Order 2009.

2. Regulation 8 of the Air Travel Tax Regulations 2009 (

S.I. No. 134 of 2009

) is specified for the purpose of Chapter 6 of Part 38 of the

Taxes Consolidation Act 1997

.

3. 1 January 2010 is appointed in relation to returns to be made under the provision specified in Article 2.

GIVEN under my hand,

8 April 2009

MICHAEL O GRADY,

Revenue Commissioner.

EXPLANATORY NOTE

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

This Order applies the legislation governing the electronic filing of tax information (that is, Chapter 6 of Part 38 of the

Taxes Consolidation Act 1997

) to the annual returns required to be made under Regulation 8 of the Air Travel Tax Regulations 2009.

S.I. No. 135 of 2009

TAXES (ELECTRONIC TRANSMISSION OF AIR TRAVEL TAX RETURNS) (SPECIFIED PROVISIONS AND APPOINTED DAY) ORDER 2009

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

14

th April

, 2009.

The Revenue Commissioners, in exercise of the powers conferred on them by section 917E (inserted by

section 209

of the

Finance Act 1999

(No. 2 of 1999)) of the

Taxes Consolidation Act 1997

(No. 39 of 1997), order as follows