S.I. No. 135/2009 - Taxes (Electronic Transmission of Air Travel Tax Returns) (Specified Provisions and Appointed Day) Order 2009
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TAXES (ELECTRONIC TRANSMISSION OF AIR TRAVEL TAX RETURNS) (SPECIFIED PROVISIONS AND APPOINTED DAY) ORDER 2009 |
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Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 14th April, 2009. |
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The Revenue Commissioners, in exercise of the powers conferred on them by section 917E (inserted by section 209 of the Finance Act 1999 (No. 2 of 1999)) of the Taxes Consolidation Act 1997 (No. 39 of 1997), order as follows: |
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1. This Order may be cited as the Taxes (Electronic Transmission of Air Travel Tax Returns) (Specified Provisions and Appointed Day) Order 2009. |
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2. Regulation 8 of the Air Travel Tax Regulations 2009 ( S.I. No. 134 of 2009 ) is specified for the purpose of Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 . |
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3. 1 January 2010 is appointed in relation to returns to be made under the provision specified in Article 2. |
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GIVEN under my hand, |
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8 April 2009 |
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MICHAEL O GRADY, |
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Revenue Commissioner. |
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EXPLANATORY NOTE |
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(This note is not part of the Instrument and does not purport to be a legal interpretation.) |
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This Order applies the legislation governing the electronic filing of tax information (that is, Chapter 6 of Part 38 of the Taxes Consolidation Act 1997 ) to the annual returns required to be made under Regulation 8 of the Air Travel Tax Regulations 2009. |
