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S.I. No. 448/2009 - Finance (No. 2) Act 2008 (Section 18) (Commencement) Order 2009

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 20th November, 2009.

I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 18 of the Finance (No. 2) Act 2008 hereby order as follows:

1. This Order may be cited as the Finance (No. 2) Act 2008 (Section 18) (Commencement) Order 2009.

2. The 1st day of January 2009 is appointed as the day on which section 18 of the Finance (No. 2) Act 2008 comes into operation.

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GIVEN under my Official Seal,

18 November 2009.

BRIAN LENIHAN,

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 1 January 2009 as the date for the coming into operation of section 18 of the Finance (No. 2) Act 2008 . That section provides for an extension from 1 January 2009 until 31 December 2010 of the general 25 per cent stock relief for farmers and the 100 per cent scheme of stock relief for certain young trained farmers.