S.I. No. 124/2004 - Finance Act 2001 (Commencement of Section 52) Order 2004 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.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2004 S.I. No. 124/2004 - Finance Act 2001 (Commencement of Section 52) Order 2004 S.I. No. 124/2004 - Finance Act 2001 (Commencement of Section 52) Order 2004 AmendmentsLeasuithe I, CHARLIE McCREEVY, Minister for Finance, in exercise of the powers conferred on me by section 52
(3)of the Finance Act 2001 (No. 7 of 2001), hereby order as follows:
- This Order may be cited as the Finance Act 2001 (Commencement of Section 52) Order
- The 24th day of March, 2004, is appointed as the day on which section 52 of the Finance Act 2001 (No. 7 of 2001) comes into operation. GIVEN under my Official Seal, this 24th day of March,
- CHARLIE McCREEVY, Minister for Finance. EXPLANATORY NOTE. (This note is not part of the Instrument and does not purport to be a legal interpretation.) This Order appoints 24th March, 2004 as the date for the coming into operation of section 52 of the Finance Act, 2001 . That section provides for a three year extension to 3 September 2004 of the scheme of capital allowances in respect of capital expenditure incurred on whitefish fishing boats. The scheme provides that for expenditure incurred on or after March, a 50% allowance will be available in year one. For each of the remaining five years, the balance will be written off at 20% per annum. The section also continues for a further three year period the exemption for corporate lessors of qualifying fishing boats from the normal ringfence provisions applying to capital allowances claimed by lessors in respect of plant and machinery. 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