1. HomeBaile
  2. Statutory InstrumentsIonstraimí Reachtúla
  3. 2012
  4. S.I. No. 401/2012 - Finance Act 2011 (Commencement of Section 32) Order 2012.

S.I. No. 401/2012 - Finance Act 2011 (Commencement of Section 32) Order 2012.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 23rd October, 2012.

I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 32 (2) of the Finance Act 2011 hereby order as follows:

1. This Order may be cited as the Finance Act 2011 (Commencement of Section 32) Order 2012.

2. The day of the making of this Order is appointed as the day on which section 32 of the Finance Act 2011 (No. 6 of 2011) comes into operation.

/images/ls

GIVEN under my Official Seal,

18 October 2012.

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 subsections 1(a), 1(b), and 1(c) of section 32 of the Finance Act 2011 and thereby extends the scheme of film relief provided for under Section 481 of the Taxes Consolidation Act 1997 from 31 December 2012 to 31 December 2015.