S.I. No. 196/2010 - Finance Act 2010 (Commencement of Section 44) Order 2010.

1. This Order may be cited as the Finance Act 2010 (Commencement of Section 44) Order 2010.

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

section 44

of the

Finance Act 2010

(No. 5 of 2010) comes into operation.

GIVEN under my Official Seal,

10 May 2010.

BRIAN LENIHAN,

Minister for Finance.

EXPLANATORY NOTE.

(This is 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 44

Finance Act 2010

. That section provides for the extension of a scheme of accelerated capital allowances for expenditure incurred by companies on certain energy-efficient for the purposes of the trade.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

11

th May

, 2010.

I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by

section 44

(2) of the

Finance Act 2010

(No. 5 of 2010) hereby order as follows