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

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:

  1. This Order may be cited as the Finance Act 2007 (Commencement of Section 19(1)) Order 2007.
  2. 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
  3. (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