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Irish Statutory Instruments
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URL: http://www.bailii.org/ie/legis/num_reg/1996/0231.html

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S.I. No. 231/1996 -- Finance Act, 1995 (Section 134 (1)) (Commencement) Order, 1996.

S.I. No. 231/1996 -- Finance Act, 1995 (Section 134 (1)) (Commencement) Order, 1996. 1996 231

S.I. No. 231/1996:

FINANCE ACT, 1995 (SECTION 134 (1)) (COMMENCEMENT) ORDER, 1996.

FINANCE ACT, 1995 (SECTION 134 (1)) (COMMENCEMENT) ORDER, 1996.

I, RUAIRÍ QUINN, Minister for Finance, in exercise of the powers conferred on me by section 134 (2) of the Finance Act, 1995 (No. 8 of 1995), hereby order as follows:

1. This Order may be cited as the Finance Act, 1995 (Section 134 (1)) (Commencement) Order, 1996.

2. The 1st day of September, 1996 is hereby appointed as the day on which section 134 (1) of the Finance Act, 1995 (No. 8 of 1995) shall take effect.

GIVEN under my Official Seal, this 1st day of August, 1996.

RUAIRÍ QUINN,

Minister for Finance.

EXPLANATORY NOTE.

This Order appoints the 1st day of September, 1996 as the date for coming into operation of section 134 (1) of the Finance Act, 1995 . This section amends section 19 (3) (aa) of the VAT Act to allow the Collector-General to nominate a trader's own accounting period as the basis for the annual return, if the trader so wishes.

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URL: http://www.bailii.org/ie/legis/num_reg/1996/0231.html