S.I. No. 497/2013 - Finance Act 2013 (Section 22(1)) (Commencement of Certain Provisions) Order 2013.

1. This Order may be cited as the Finance Act 2013 (Section 22(1)) (Commencement of Certain Provisions) Order 2013.

2. The 1st day of January 2014 is appointed as the day on which paragraphs (

b

) and (

c

) of

section 22

(1) of the

Finance Act 2013

(No. 8 of 2013) come into operation.

GIVEN under my Official Seal,

16 December 2013.

MICHAEL NOONAN,

Minister for Finance.

EXPLANATORY NOTE

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

The Finance Act 2013 (Section 22(1)) (Commencement of Certain Provisions) Order 2013, commences the amendments to Part 16 of the

Taxes Consolidation Act 1997

, which were inserted by Section 22 of

Finance Act 2013

.

The order brings into operation the inclusion of the operating or managing of hotels, guest houses and self-catering accommodation in the Employment and Investment Incentive and the extension of the Employment and Investment Incentive and Seed Capital Scheme to 31 December 2020.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

24

th December

, 2013.

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

section 22

(2)(

b

) of the

Finance Act 2013

(No. 8 of 2013), hereby order as follows