S.I. No. 229/2013 - Taxes Consolidation Act 1997 (Cessation of section 88A in respect of certain claims) Order 2013.

1. This Order may be cited as the Taxes Consolidation Act 1997 (Cessation of section 88A in respect of certain claims) Order 2013.

2. The 1st day of July 2013 is appointed as the day on which section 88A of the

Taxes Consolidation Act 1997

(No. 39 of 1997) shall cease to have effect for the purposes of paragraph (

a

) of subsection (3) (inserted by

section 7

(1) of the

Finance Act 2013

(No. 8 of 2013)) of that section.

GIVEN under my Official Seal,

28 June 2013.

MICHAEL NOONAN,

Minister for Finance.

EXPLANATORY NOTE

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

This Order closes the Revenue Job Assist Scheme, as provided for under section 88A of the TCA 1997, in respect of employments commencing on or after 1 July 2013.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

2

nd July

, 2013.

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

a

) of subsection (3) (inserted by

section 7

(1) of the

Finance Act 2013

(No. 8 of 2013)) of section 88A of the

Taxes Consolidation Act 1997

(No. 39 of 1997), hereby order as follows