S.I. No. 133/2022 - Finance Act 2021 (Section 62) (Commencement) Order 2022 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 2022 S.I. No. 133/2022 - Finance Act 2021 (Section 62) (Commencement) Order 2022 S.I. No. 133/2022 - Finance Act 2021 (Section 62) (Commencement) Order 2022 AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 25th March, 2022. I, PASCHAL DONOHOE, Minister for Finance, in exercise of the powers conferred on me by section 62
(3)of the Finance Act 2021 (No. 45 of 2021), hereby order as follows:
- This Order may be cited as the Finance Act 2021 (Section 62) (Commencement) Order
- The 1st day of April 2022 is appointed as the day on which subsections
(1)and
(2)of section 62 of the Finance Act 2021 (No. 45 of 2021) come into operation. GIVEN under my Official Seal, 21 March,
- PASCHAL DONOHOE, Minister for Finance. EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation) This Order commences Section 62 of Finance Act 2021 (No. 45 of 2021). Section 62 makes a number of amendments to the Stamp Duties Consolidation Act 1999 which are designed to update the legislation relating to the collection of stamp duties on certain insurance policies. It provides for the “policy of insurance” Head of Charge in Schedule 1 of the Act, which is currently collected under agreements with individual insurance companies, to be abolished and replaced with a quarterly levy under a new section 125C of the Act. Upon commencement of section 125C the €1 stamp duty on insurance policies will thereafter be collected quarterly in line with, and on the same basis as, the other insurance stamp duties. Insurers will account for the three stamp duties on a single statement returned by electronic means to Revenue. The Order takes effect from and including 1 April
- 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