S.I. No. 397/2008 - Finance Act 2008 (Commencement of Section 46) Order 2008
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FINANCE ACT 2008 (COMMENCEMENT OF SECTION 46) ORDER 2008 |
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Notice of the making of this Statutory Instrument was published in |
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“Iris Oifigiúil” of 14th October, 2008. |
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I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 46(2) of the Finance Act 2008 (No. 3 of 2008), hereby order as follows: |
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1. This order may be cited as the Finance Act 2008 (Commencement of Section 46) Order 2008. |
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2. The day of making of this order is appointed as the day on which section 46 of the Finance Act 2008 (No. 3 of 2008) comes into operation. |
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GIVEN under my Official Seal, |
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9 October 2008 |
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BRIAN LENIHAN |
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Minister for Finance. |
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EXPLANATORY NOTE |
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(This note is not part of the Instrument and does not purport to be a legal interpretation.) |
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This order brings into operation the provisions of section 46 Finance Act 2008. That section provides for the introduction of a scheme of accelerated capital allowances for expenditure incurred by companies on certain energy-efficient equipment for the purposes of the trade. |
