TaxSource Total

Here you can access relevant source documents which support the summaries of key tax developments in Ireland, the UK and internationally

Source documents include:

  • Chartered Accountants Ireland’s representations and submissions
  • published documents by the Irish Revenue, UK HMRC, EU Commission and OECD
  • other government documents

The source documents are displayed per year, per month, by jurisdiction and by title

Heritage Property

S.I. No. 520 of 2006

ORDER entitled Finance Act 2006 (Commencement of Section 122(1)) Order 2006.

Made by the Minister for Finance

I, Brian Cowen, Minister for Finance, in exercise of the powers conferred on me by section 122(3) of the Finance Act 2006 (No. 6 of 2006), hereby order as follows:

  1. This Order may be cited as the Finance Act 2006 (Commencement of Section 122(1)) Order 2006.
  2. The 5th day of October 2006 is appointed as the day on which section 122(1) of the Finance Act 2006 (No. 6 of 2006) comes into operation.

S.I. No. 521 of 2006

ORDER entitled Finance Act 2006 (Section 122(2)) (Designation of Company) Order 2006.

Made by the Minister for Finance

I, Brian Cowen, Minister for Finance, in exercise of the powers conferred on me by section 122(2) of the Finance Act 2006 (No. 6 of 2006), hereby order as follows:

  1. This Order may be cited as the Finance Act 2006 (Section 122(2)) (Designation of Company) Order 2006.
  2. The company designated to be the Trust for the purposes of section 1003A (inserted by section 122(1) of the Finance Act 2006 (No.6 of 2006)) of the Taxes Consolidation Act 1997 (No 39 of 1997) is the company incorporated under the Companies Acts on 30 June 2006 as The Irish Heritage Trust Limited.