S.I. No. 216/2017 - Finance Act 2015 (Section 19(2)(f)) (Commencement) Order 2017.

1. This Order may be cited as the Finance Act 2015 (Section 19(2)(

f

)) (Commencement) Order 2017.

2. The 31st day of May 2017 is appointed as the day on which

section 19

(2)(

f

) of the

Finance Act 2015

(No. 52 of 2015) shall come into operation.

GIVEN under my Official Seal,

24 May 2017.

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 subsection (2)(

f

) of

section 19

of the

Finance Act 2015

thereby providing for an annual €5,000 tax credit for farmers who are partners in a Succession Farm Partnership as set out in section 667D of the

Taxes Consolidation Act 1997

.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

26

th May

, 2017.

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

section 19

(5) of the

Finance Act 2015

(No. 52 of 2015), hereby order as follows