S.I. No. 334/2020 - Finance Act 2019 (Section 63(1)(B)) (Commencement) Order 2020

1. This Order may be cited as the Finance Act 2019 (Section 63(1)(b)) (Commencement) Order 2020.

2. The 14

th

day of September 2020 is appointed as the day on which section 63(1)(b) of the

Finance Act 2019

(No. 45 of 2019) comes into operation.

GIVEN under my Official Seal,

2 September, 2020.

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 63(1)(b) of the

Finance Act 2019

(No. 45 of 2019). That section inserts a new section 48A into the

Capital Acquisitions Tax Consolidation Act 2003

to provide for the electronic delivery of information to Revenue by persons who intend to apply for probate in relation to the estate of a deceased person on or after the 14

th

September 2020.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

8

th September,

2020.

I, PASCHAL DONOHOE, Minister for Finance, in exercise of the power conferred on me by

section 63

(2)(b) of the

Finance Act 2019

(No. 45 of 2019), hereby order as follows