BAILII is celebrating 24 years of free online access to the law! Would you consider making a contribution?
No donation is too small. If every visitor before 31 December gives just £5, it will have a significant impact on BAILII's ability to continue providing free access to the law.
Thank you very much for your support!
 |
[Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback] | |
Irish Statutory Instruments |
||
|
You are here: BAILII >> Databases >> Irish Statutory Instruments >> Finance Act 2015 (Section 19(2)(<i>f</i>)) (Commencement) Order S.I. No. 216/2017 URL: http://www.bailii.org/ie/legis/num_reg/2017/0216.html |
||
[New search] [Help]
Notice of the making of this Statutory Instrument was published in | ||
“Iris Oifigiúil” of 26th May, 2017. | ||
I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 19 (5) of the Finance Act 2015 (No. 52 of 2015), hereby order as follows: | ||
1. This Order may be cited as the Finance Act 2015 (Section 19(2)(f)) (Commencement) Order 2017. | ||
2. The 31st day of May 2017 is appointed as the day on which section 19 (2)(f) of the Finance Act 2015 (No. 52 of 2015) shall come into operation. | ||
| ||
GIVEN under my Official Seal, | ||
24 May 2017. | ||
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 commences subsection (2)(f) of section 19 of the Finance Act 2015 thereby providing for an annual €5,000 tax credit for farmers who are partners in a Succession Farm Partnership as set out in section 667D of the Taxes Consolidation Act 1997 . |
