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Irish Statutory Instruments |
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You are here: BAILII >> Databases >> Irish Statutory Instruments >> Finance Act 2018 (Section 48(1)(a)(vii)) (Commencement) Order S.I. No. 599/2018 URL: http://www.bailii.org/ie/legis/num_reg/2018/0597.html |
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Notice of the making of this Statutory Instrument was published in | ||
“Iris Oifigiúil” of 8th January, 2019. | ||
I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 48 (2) of the Finance Act 2018 (No. 30 of 2018), hereby order as follows: | ||
1. This Order may be cited as the Finance Act 2018 (Section 48(1)(a)(vii)) (Commencement) Order 2018. | ||
2. The 1st day of January 2019 is appointed as the day on which section 48 (1)(a)(vii) of the Finance Act 2018 (No. 30 of 2018) shall come into operation. | ||
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GIVEN under my Official Seal, | ||
20 December 2018. | ||
PASCHAL DONOHOE, | ||
Minister for Finance. | ||
EXPLANATORY NOTE | ||
(This note is not part of the instrument and does not purport to be a legal interpretation). | ||
Section 48 (1)(a)(vii) of Finance Act 2018 is in relation to the Young Trained Farmers Stamp Duty Relief. | ||
This is an extension of Young Trained Farmers stamp duty relief (Section 81AA of the Stamp Duties Consolidation Act 1999 ). | ||
The extension of the relief is for 3 years to 31/12/2021. This is provided for in section 48(1) of Finance Bill 2018 (enacted on December 19). The requirement for a commencement order is set out is section 48(2) of the Bill. |
