Revenue Note for Guidance

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Revenue Note for Guidance

898R Commencement (Chapter 3A)

This section provides for the commencement of the Chapter. Certain provisions will not commence unless a Ministerial order is made commencing them.

On 21 June 2005 the Minister for Finance made the necessary commencement order the effect of which is that all of the provisions of this Chapter are fully effective (S.I. No. 286 of 2005 refers).

Relevant Date: Finance Act 2019