S.I. No. 504/2021 - Taxes Consolidation Act 1997 (Covid Restrictions Support Scheme) (Date Adjustment) (No. 2) Order 2021

1. This Order may be cited as the Taxes Consolidation Act 1997 (Covid Restrictions Support Scheme) (Date Adjustment) (No. 2) Order 2021.

2. In this Order, “Act of 1997” means the

Taxes Consolidation Act 1997

(No. 39 of 1997).

3. 31 December 2021 is specifed as the day on which the period referred to in the definition of “specified period” in section 485(1) of the Act of 1997 shall expire.

GIVEN under my Official Seal,

30 September, 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 provides for an extension of the Covid Restrictions Support Scheme to 31 December 2021.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of

5

th October,

2021.

I, PASCHAL DONOHOE, Minister for Finance, in exercise of the power conferred on me by subsection (2)(a)(ii) of

section 484

of the

Taxes Consolidation Act 1997

(No. 39 of 1997), following completion of an assessment under subsection (1)(e) of that section and having determined, following consultation with the Minister for Public Expenditure and Reform, that the exercise of that power is necessary to fulfil, better, the objectives specified in subsection (1)(a) of that section or to facilitate the furtherance of any of the purposes specified in subsection (1)(c) of that section, hereby make the following Order with respect to which, pursuant to subsection (2)(b) of that section, a draft has been laid before Dáil Éireann and a resolution approving the draft has been passed by that House