Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 27th December, 2011.

I, MICHAEL NOONAN, Minister for Finance, in exercise of the powers conferred on me by section 25 (2) of the Finance Act 2011 (No. 6 of 2011) hereby order as follows:

1. This Order may be cited as the Finance Act 2011 (Section 25(1)(a) and (b)) (Commencement) Order 2011.

2. The day of making this Order is appointed as the day on which paragraphs (a) and (b) of section 25 (1) of the Finance Act 2011 (No. 6 of 2011) come into operation.

GIVEN under my Official Seal,

15 December 2011.

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 the day of the making of this Order as the date for the coming into operation of paragraphs (a) and (b) of section 25 (1) of the Finance Act 2011 (No. 6 of 2011). Those paragraphs provide for an extension from 1 January 2011 until 31 December 2012 of the general 25 per cent stock relief for farmers.