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S.I. No. 115/2011 - Finance Act 2010 (Section 37(1)(f), (g) and (h)) (Commencement) Order 2011.

S.I. No. 115/2011 - Finance Act 2010 (Section 37

(1)(f), (
  1. g)and (h)) (Commencement) Order 2011. 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)(f), (g) and (h)) (Commencement) Order 2011. S.I. No. 115/2011 - Finance Act 2010 (Section 37
(1)(f), (g) and (h)) (Commencement) Order
  1. AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 18th March,
  2. I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by section 37
(2)(c) of the Finance Act 2010 (No. 5 of 2010), hereby order as follows: 1. This Order may be cited as the Finance Act 2010 (Section 37
(1)(f), (g) and (h)) (Commencement) Order
  2. The 1st day of January 2011 is appointed as the day on which section 37
(1)(f), (
  1. g)and (
  2. h)of the Finance Act 2010 (No. 5 of 2010) come into operation. GIVEN under my Official Seal, 8 March 2011. 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 brings into operation the provisions of section 37
(1)(f), (
  1. g)and (
  2. h)Finance Act 2010. That section provides for the amendment of sections 258 , 259 and 260 of the Taxes Consolidation Act 1997 (TCA), which relate to the return and collection of Deposit Interest Retention Tax deducted by relevant deposit takers. The Order applies the provisions of sections 258, 259 and 260 TCA as amended by section 37 Finance Act 2010 to Deposit Interest Retention Tax paid or accrued on or after 1 January 2011. The effect of the Order is that Deposit Interest Retention Tax deducted by relevant deposit takers will now be paid to the Exchequer quarterly, rather than twice yearly. The new payment dates are: • within 21 days of 31 March, for interest paid from 1 January to 31 March; • within 21 days of 30 June, for interest paid from 1 April to 30 June; • within 21 days of 30 September, for interest paid from 1 July to 30 September; and • 15 January, for interest paid from 1 October to 31 December. 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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