Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 17th April, 2015.

I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 49 (3) of the Finance Act 2011 (No. 6 of 2011), hereby order as follows:

1. This Order may be cited as the Finance Act 2011 (Section 49) (Commencement) Order 2015.

2. In this Order "Act of 2011" means the Finance Act 2011 (No. 6 of 2011).

3. The 15th day of April 2015 is appointed as the day on which paragraphs (a), (b), (c), (d) and (j) of section 49(1) of the Act of 2011 come into operation.

4. The 1st day of August 2015 is appointed as the day on which paragraphs (e), (f), (g), (h) and (i) of section 49(1) of the Act of 2011 come into operation.

GIVEN under my Official Seal,

14 April 2015.

MICHAEL NOONAN,

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 the commencement, under section 49 (3) of the Finance Act 2011 , of measures which provide for the rate of licence duty to be charged to remote bookmakers and remote betting intermediaries licensed under the Betting (Amendment) Act 2015 . These provisions are commenced on 15th April 2015.

The Order provides also for the commencement on 1st August 2015 of the provisions under the Finance Act 2011 for charging betting duty and betting intermediary duty to licensed remote bookmakers and licensed remote betting intermediaries, respectively.