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
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S.I. 308 of 2008


S.I. No. 308 of 2008

FINANCE ACT 2003 (COMMENCEMENT OF SECTION 164) ORDER 2008

I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 164(2) of the Finance Act 2003 (No. 3 of 2003) hereby order as follows:

  1. This Order may be cited as the Finance Act 2003 (Commencement of Section 164) Order 2008.
  2. The day of the making of this Order is appointed as the day section 164 of the Finance Act 2003 (No. 3 of 2003) has effect.

GIVEN under my Official Seal,

28 July 2008

BRIAN LENIHAN,

Minister for Finance.

EXPLANATORY NOTE

(This note is not part of the Instrument and does not purport to be a legal interpretation).

This Order commences section 164 of the Finance 2003 which allows the Revenue Commissioners to make regulations obliging certain categories of taxpayers, to be specified in the regulations, to file tax returns and pay tax liabilities electronically.