S.I. No. 228/2012 - Finance Act 2012 (Section 107) (Specified Date) Order 2012.

1. This Order may be cited as the Finance Act 2012 (Section 107) (Specified Date) Order 2012.

2. The date specified for the purposes of

section 107

(2) of the

Finance Act 2012

(No. 9 of 2012) is 7 July 2012.

Given under my Official Seal,

27 June 2012.

MICHAEL NOONAN,

Minister for Finance.

EXPLANATORY MEMORANDUM

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

Section 107

of the

Finance Act 2012

contained provisions to modernise the stamping of instruments and to provide for the introduction of self-assessment.

The provisions come into effect from a date to be specified by the Minister for Finance.

This Order brings the new provisions into effect for all instruments that are executed on or after 7 July 2012.

Instruments executed before the specified date continue to be subject to the 2009 Regulations.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

29

th June

, 2012.

I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by

section 107

(2) of the

Finance Act 2012

(No. 9 of 2012) hereby order as follows