BES Commencement Order
Statutory Instruments
S.I. No. 614 of 2007
Finance Act 2007 (Commencement of Section 19(1)) Order 2007
I, BRIAN COWEN, Minister for Finance, in exercise of the powers conferred on me by section 19(2)( b ) of the Finance Act 2007 (No. 11 of 2007), hereby order as follows:
- This Order may be cited as the Finance Act 2007 (Commencement of Section 19(1)) Order 2007.
- Subsection (2) of section 19 (as construed by reference to the European Communities (Income Tax Relief for Investment in Corporate Trades — Business Expansion Scheme and Seed Capital Scheme) Regulations 2007) of the Finance Act 2007 (No. 11 of 2007) is in operation and, accordingly, the amendments provided for by that subsection (as so construed) apply as and from the several dates provided for in subsection
- (2)(a)(as so construed) of that section in the manner and as respects the matters referred to in that subsection.
GIVEN under my Official Seal,
6 September 2007
BRIAN COWEN
Minister for Finance