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S.I. No. 485/2009 - Finance Act 2008 (Commencement of Section 111) Order 2009

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 11th December, 2009.

I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 111 (2) of the Finance Act 2008 (No. 3 of 2008) hereby order as follows:

1. This Order may be cited as the Finance Act 2008 (Commencement of Section 111) Order 2009.

2. Section 111 of the Finance Act 2008 (No. 3 of 2008), as amended by section 79 (2) of the Finance (No. 2) Act 2008 (No. 25 of 2008), comes into operation on 26 November 2009.

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GIVEN under my Official Seal,

25 November 2009.

BRIAN LENIHAN,

Minister for Finance.

EXPLANATORY NOTE

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

This Order brings into operation the provisions of section 111 (1) of the Finance Act 2008 as amended by section 79 (2) of the Finance (No. 2) Act 2008 . The section makes amendments to the Stamp Duties Consolidation Act 1999 in connection with the e-stamping system to be commenced by the Revenue Commissioners.