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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
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S.I. No. 20 of 2007

Commencement of Section 36(1) of Finance Act 2006

I, Brian Cowen, Minister for Finance, in exercise of the powers conferredon me by section 36(2) of the Finance Act 2006 (No. 6 of 2006), herebyorder as follows:

  1. This order may be cited as the Finance Act 2006 (Commencement of Section 36) Order 2007.
  2. The 23 of January 2007 is appointed as the day on which section 36 of the Finance Act 2006 (No.6 of 2006) comes into operation.

GIVEN under my Official Seal,
23 January 2007
Brian Cowen
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 23 January 2007 as the date for the coming into operation of section 36 Finance Act 2006. That section provided for the introduction of a scheme of capital allowances for expenditure incurred on the construction and refurbishment of qualifying mental health centres, on broadly the same terms and conditions as already apply in the case of the relief for qualifying private hospitals.

For expenditure to qualify under the new scheme it must be on an approved centre which is registered in accordance with the Mental Health Act 2001 and the Health Service Executive must certify, on an annual basis for 15 years from first use, that this and a number of other conditions have been satisfied.