CAI Commentary

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S. I. No. 105 of 2008

STATUTORY INSTRUMENTS

S. I. No. 105 of 2008

FINANCE ACT 2008 (COMMENCEMENT OF SECTION 54(1)(a)(i)) ORDER 2008

I, BRIAN COWEN, Minister for Finance, in exercise of the powers conferred on me by section 30(2) of the Finance Act 2008 (No. 3 of 2008) hereby order as follows:

1. This Order may be cited as the Finance Act 2008 (Commencement of Section 54(1)(a)(i)) Order 2008.

2. The 1st day of May 2008 is appointed as the day on which section 54(1)(a)(i) of the Finance Act 2008 (No. 3 of 2008) comes into operation.

GIVEN under my Official Seal,

17 April 2008

BRIAN COWEN,

Minister for Finance.