IE
S.I. No. 98/2009 - Finance Act 2008 (Commencement of Section 32(1)(B)) Order 2009
Statutory Text (3 Articles)
1. This Order may be cited as the Finance Act 2008 (Commencement of Section 32(1)(
b
)) Order 2009.
2. The 1st day of January 2009 is appointed as the day on which
section 32
(1)(
b
) of the
Finance Act 2008
(No. 3 of 2008) comes into operation.
GIVEN under my Official Seal,
13 March 2009
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 appoints 1st of January 2009 as the date for the coming into operation of
section 32
(1)(
b
) of the
Finance Act 2008
(No. 3 of 2008). That section provides for an increase in the cap on qualifying expenditure for section 481 film relief from €35 million to €50 million.
Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of
27
th March
, 2009.
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