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S.I. No. 549/2006 - Finance Act 2006 (Commencement of Sections 93(1), 97(1)(b) and 99(1)(a)) Order 2006

S.I. No. 549/2006 - Finance Act 2006 (Commencement of Sections 93

(1), 97
(1)(b) and 99
(1)(a)) Order 2006 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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(1), 97
(1)(b) and 99
(1)(a)) Order 2006 S.I. No. 549/2006 - Finance Act 2006 (Commencement of Sections 93
(1), 97
(1)(b) and 99
(1)(a)) Order 2006 AmendmentsLeasuithe S.I. No. 549 of 2006 ORDER entitled Finance Act 2006 (Commencement of Sections 93
(1), 97
(1)(b) and 99
(1)(a)) Order 2006 Made by the Minister for Finance I, Brien Cowen, Minister for Finance, in exercise of the powers conferred on me by sections 93
(2), 97
(2)and 99
(2)of the Finance Act 2006 (No. 6 of 2006), hereby order as follows: 1. This Order may be cited as the Finance Act 2006 (Commencement of sections 93
(1), 97
(1)(b) and 99
(1)(a)) Order
  2. The 1st day of November 2006 is appointed as the day on which sections 93
(1), 97
(1)(b) and 99
(1)(a) of the Finance Act 2006 (No. 6 of 2006) come into operation. GIVEN under my Official Seal, 26th October
  1. Brian Cowen 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 the 1st day of November 2006 as the date for coming into effect of the provisions specified in the Order. Each of these sections amends the VAT Act
  2. Section 93
(1)amends section 1 of the VAT Act 1972 to provide definitions for VAT purposes of five types of supply comprising two or more elements which attract VAT at different rates. Section 97
(1)(b) provides the framework in section 11 of the VAT Act 1972 for the calculation of the rate or rates of tax on the types of supply mentioned above. Section 99
(1)(a) amends section 32 of the VAT Act 1972 to provide for the making of regulations by the Revenue Commissioners in connection with the operation of the new rules. 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

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