← Ireland

S.I. No. 245/2003 - Finance Act 2003 (Section 49(1)) (Date of Application) Order 2003

S.I. No. 245/2003 - Finance Act 2003 (Section 49

(1)) (Date of Application) Order 2003 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
  1. ie)Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.
  2. ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2003 S.I. No. 245/2003 - Finance Act 2003 (Section 49
(1)) (Date of Application) Order 2003 S.I. No. 245/2003 - Finance Act 2003 (Section 49
(1)) (Date of Application) Order 2003 AmendmentsLeasuithe I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 49
(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 (Section 49
(1))(Date of Application) Order
  2. The 13th day of June 2003 is appointed as the day on which subsection
(1)of section 49 of the Finance Act 2003 is to apply in relation to a wholesale debt instrument (within the meaning of section 246A of the Taxes Consolidation Act 1997 (No. 39 of 1997)) issued on or after that day. GIVEN under my Official Seal, 13 June 2003. ______________ Charlie McCreevy Minister for Finance (This note is not part of the Instrument and does not purport to be a legal interpretation) Explanatory Note This Order brings into operation the provisions of subsection
(1)of section 49 of the Finance Act 2003 as respects a wholesale debt instrument (within the meaning of section 246A of the Taxes Consolidation Act 1997 ) issued on or after the date of signing of the Order. That subsection inserted section 246A into the Taxes Consolidation Act 1997 which section provides for the taxation treatment of interest paid in respect of a wholesale debt instrument. A wholesale debt instrument is defined by section 246A of the Taxes Consolidation Act 1997 as either commercial paper or a certificate of deposit. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais

🔗 To official source

AI explanation based on the official legal text. Indicative, not a substitute for legal advice.