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Irish Statutory Instruments
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URL: http://www.bailii.org/ie/legis/num_reg/1970/0314.html

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S.I. No. 314/1970 -- Finance Act, 1970 (Commencement of Section 17) Order, 1970.

S.I. No. 314/1970 -- Finance Act, 1970 (Commencement of Section 17) Order, 1970. 1970 314

S.I. No. 314/1970:

FINANCE ACT, 1970 (COMMENCEMENT OF SECTION 17) ORDER, 1970.

FINANCE ACT, 1970 (COMMENCEMENT OF SECTION 17) ORDER, 1970.

I, SEOIRSE Ó COLLA, Minister for Finance, in exercise of the powers conferred on me by section 17 (11) of the Finance Act, 1970 (No. 14 of 1970), hereby order as follows:--

1. This Order may be cited as the Finance Act, 1970 (Commencement of Section 17) Order, 1970.

2. Section 17 of the Finance Act, 1970 (No. 14 of 1970), shall come into operation on the 6th day of April, 1971.

GIVEN under my Official Seal this 22nd day of December, 1970.

SEOIRSE Ó COLLA,

Minister for Finance.

EXPLANATORY NOTE.

Section 17 of the Finance Act, 1970 , provides for the deduction of tax, in certain circumstances, from payments which are made to subcontractors under construction contracts. Subsection (11) of section 17 provides that the section is to come into operation on such day as the Minister for Finance by order appoints. The purpose of this Order is to bring section 17 into operation with effect from 6th April, 1971.

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URL: http://www.bailii.org/ie/legis/num_reg/1970/0314.html