S.I. No. 564/2015 - Finance Act 2014 (Section 95) (Commencement) Order 2015.

1. This Order may be cited as the Finance Act 2014 (Section 95) (Commencement) Order 2015.

2. The 1st day of January 2016 is appointed as the day on which

section 95

(1) of the

Finance Act 2014

(No. 37 of 2014) shall come into operation.

GIVEN under my Official Seal,

11 December 2015.

MICHAEL NOONAN,

Minister for Finance.

EXPLANATORY NOTE

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

This Order commences

section 95

(1) of the

Finance Act 2014

which provides for the introduction of an electronic tax clearance system and the review of the tax compliance status of recipients of tax clearance on an ongoing basis.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

18

th December

, 2015.

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

section 95

(2) of the

Finance Act 2014

(No. 37 of 2014), hereby order as follows