S.I. No. 357/2019 - Finance Act 2018 (Section 26) (Commencement) (No. 2) Order 2019

1. This Order may be cited as the Finance Act 2018 (section 26) (Commencement) (No. 2) Order 2019.

2. The 17 day of July 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), in so far as they relate to the introduction of the regional film development uplift, and paragraph (m) subsection (1) of section 26 of

Finance Act 2018

(No. 30 of 2018) come into operation.

GIVEN under my Official Seal,

17 July, 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 those parts of

Section 26

of the

Finance Act 2018

, in so far as it relates to the regional film development uplift, and extends the sunset clause of section 481 to December 2024.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

19

th July,

2019.

I, PASCHAL DONOHOE, 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