S.I. No. 120/2019 - Finance Act 2018 (Section 26) (Commencement) Order 2019

1. This Order may be cited as the Finance Act 2018 (Section 26) (Commencement) Order 2019.

2. The 27

th

day of March 2019 is appointed as the day on which paragraphs (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), (n) and (o) subsection (1), other than in so far as they relate to the introduction of the regional film development uplift, and subsection (2) of section 26 of Finance Act 2018 (No. 30 of 2018) come into operation.

GIVEN under my Official Seal,

26 March, 2019.

PASCHAL DONOHOE,

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 26

of the

Finance Act 2018

, other than in so far as it relates to extending the sunset clause of

section 481

to December 2024 and the regional film development uplift, thereby providing that claims for relief under

section 481

of the

Taxes Consolidation Act 1997

shall be made on a self assessment basis.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

29

th March,

2019.

I, PASCHAL DONOHUE, Minister for Finance, in exercise of the powers conferred on me by

section 26

(3) of the

Finance Act 2018

(No. 30 of 2018) hereby order as follows