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S.I. No. 76/2015 - Finance Act 2013 (Section 50 (1)(c)) (Commencement) Order 2015.

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 3rd March, 2015.

I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 50 (2) of the Finance Act 2013 (No. 8 of 2013), hereby order as follows:

1. This Order may be cited as the Finance Act 2013 (Section 50 (1)(c)) (Commencement) Order 2015.

2. The 1st day of March 2015 is appointed as the day on which section 50 (1)(c) of the Finance Act 2013 (No. 8 of 2013) shall come into operation.

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GIVEN under my Official Seal,

27 February 2015.

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 appoints 1st March 2015 as the date of coming into effect of section 50(1)(c) Finance Act 2013 which provides that the return of oil movements to Revenue by mineral oil traders must be in electronic form.