S.I. No. 512/2003 - Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(B)) 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.
- 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.
- ie)Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(
- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2003 S.I. No. 512/2003 - Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(B)) Order 2003 S.I. No. 512/2003 - Finance Act 2003 (Commencement of Sections 124, 125, 129 and 130(B)) Order 2003 AmendmentsLeasuithe I, Charlie McCreevy, Minister for Finance, in exercise of the powers conferred on me by section 171
(10)(
- e)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 Sections 124,125,129 and 130(b)) Order 2003. 2. The 1st day of November 2003 is appointed as the day on which sections 124 125 , 129 and 130 (
- b)of section 130 of the Finance Act 2003 shall take effect. GIVEN under my Official Seal, this 31st day of October, 2003. ___________________ Charlie McCreevy, Minister for Finance. EXPLANATORY NOTE — Sections 124,125, 129, 130(
- b)(This note is not part of the instrument and does not purport to be a legal interpretation). This order appoints the 1st day of November, 2003 as the date for coming into effect of the provisions of sections 124 , 125 , 129 and 130 (
- b)of the Finance Act 2003 . Section 124 amends the legislative basis for making refunds of VAT by providing for a four year time limit within which a refund of tax can be made by Revenue for taxable periods after 1 May 2003. However, as an interim measure where a claim relates to a taxable period before 1 May 2003, the existing six year limit for making a claim for refund of tax will apply up to 31 December 2004. Section 125 provides the framework for the payment of interest on VAT refunds. Section 129 amends the legislative basis by providing a four year time limit for the making of estimates and assessments for underpayment of VAT for taxable periods after 1 May 2003. However, as an interim measure where an estimate or assessment relates to a taxable period before 1 May 2003, the existing six year limit for the making of estimates and assessments will apply up to 31 December 2004. Section 130(
- b)provides for the making of regulations in connection with the new interest scheme. 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