S.I. No. 294/2021 - Finance Act 2020 (Section 13) (Commencement) Order 2021

1. This Order may be cited as the Finance Act 2020 (Section 13) (Commencement) Order 2021.

2. The 1

st

day of July 2021 is appointed as the day on which section 13 of the

Finance Act 2020

(No. 26 of 2020) comes into operation.

GIVEN under my Official Seal,

16 June, 2021.

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 13 of Finance Act 2020 (No.26 of 2020) which provides for electronic Professional Services Withholding Tax (ePSWT). The Order takes effect on 1st July 2021.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

25

th June,

2021.

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

section 13

(2) of the

Finance Act 2020

(No. 26 of 2020) hereby order as follows