S.I. No. 196/2010 - Finance Act 2010 (Commencement of Section 44) Order 2010.
Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 11th May, 2010. |
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I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 44 (2) of the section 44 of the Finance Act 2010 (No. 5 of 2010) comes into operation. |
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GIVEN under my Official Seal, |
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10 May 2010. |
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BRIAN LENIHAN, |
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Minister for Finance. |
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EXPLANATORY NOTE. |
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(This is note is not part of the Instrument and does not purport to be a legal interpretation.) |
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This order brings into operation the provisions of section 44 Finance Act 2010 . That section provides for the extension of a scheme of accelerated capital allowances for expenditure incurred by companies on certain energy-efficient for the purposes of the trade. |