S.I. No. 406/2004 - Social Welfare (Miscellaneous Provisions) Act, 2004 (Sections 13 & 16) (Commencement) Order, 2004

The Minister for Social and Family Affairs, in exercise of the powers conferred on her by sections 13 (2) and 16 (2) of the Social Welfare (Miscellaneous Provisions) Act, 2004 (No. 9 of 2004), hereby orders as follows:

Citation.

1.  This Order may be cited as the Social Welfare (Miscellaneous Provisions) Act, 2004 (Sections 13 and 16) (Commencement) Order, 2004.

Commencement.

2.  The 1st day of January 2004 is the day on which sections 13 and 16 of the Social Welfare (Miscellaneous Provisions) Act, 2004 (No. 9 of 2004) are deemed to have come into operation.

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 of Sections 13 and 16 of the Social Welfare (Miscellaneous Provisions) Act, 2004 .

Sections 13 and 16 provide for technical amendments to the PRSI definitions contained in the Social Welfare (Consolidation) Act, 1993 consequential on the decision in Budget 2003 to charge PRSI and levies on certain benefits-in-kind. The amendments provide for the deletion of the definition of ‘emoluments’ and a minor adjustment to the definition of ‘reckonable earnings’. These amendments will come into effect from 1 January 2004.