S.I. No. 427/2004 - Finance Act 2003 (Section 19) (Commencement) Order 2004

I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 19 of the Finance Act 2003 (No. 3 of 2003), hereby order as follows:

1.       This Order may be cited as the Finance Act 2003 (Section 19) (Commencement) Order 2004.

2.       The 1st day of January 2003 is appointed as the day on which section 19 of the Finance Act 2003 comes into operation.

Explanatory Note

(This note is not part of the Instrument and does not purport to be a legal interpretation.)

This Order appoints 1st January 2003 as the date for the coming into operation of section 19 of the Finance Act 2003 . That section provides for an extension from 1 January 2003 until 31 December 2004 of the 100 per cent scheme of stock relief for certain young trained farmers.