Finance Act 2003 (Commencement of Section 17) Order 2003
Statutory Instruments
Source: Statutory Instruments

num: 1
paragraphs: (a) This Order may be cited as the Finance Act 2003 (Commencement of Section 17) Order 2003.
(b) In this order—
“Collector-General” means the Collector-General appointed under section 851 of the Principal Act;
“Principal Act” means the Taxes Consolidation Act 1997 (No. 39 of 1997);
“preliminary tax” has the meaning assigned to it by section 950 of the Principal Act;
“tax” has the meaning assigned to it by section 865 (as substituted by section 17 of the Finance Act 2003 ) of the Principal Act.
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paragraphs: The following days are appointed for the coming into operation of the provisions of subsection (1) of section 17 of the Finance Act 2003 —
(a) as respects paragraph (a)—
(i) in so far as it relates to the substitution of section 865 of the Principal Act, the day of the making of this Order, and
(ii) in so far as it relates to the insertion of section 865A into the Principal Act, 1 November 2003, in relation to repayments of tax made on or after that day,
(b) as respects paragraph (b), 1 November 2003, in relation to any repayment of tax arising under section 941 of the Principal Act by virtue of any order or judgment of the Supreme Court or the High Court made on or after that day,
(c) as respects paragraph (c), 1 November 2003, in relation to any repayment of tax arising from—
(i) a determination made by a judge of the Circuit Court under section 942 of the Principal Act, or
(ii) an agreement referred to in subsection (8) of that section entered into,
on or after that day,
(d) as respects paragraph (d)—
(i) in so far as it relates to the deletion of section 930 of the Principal Act, 1 January 2005, but without prejudice to any application for relief made under that section before that day and
(ii) in so far as it relates to the deletion of section 953 of the Principal Act—
(I) 1 November 2003, as respects payments of preliminary tax made on or after that day, and
(II) 1 November 2004, as respects payments of preliminary tax made before 1 November 2003, unless the return for the chargeable period in respect of which the preliminary tax was paid, required by section 951 of the Principal Act is lodged with the Collector-General on or before 31 October 2004,
(e) as respects paragraph (e), 1 January 2005, but without prejudice to any application for relief made under section 930 of the Principal Act before that day,
(f) as respects paragraph (f), 1 January 2005, in relation to the making, on or after that day, of assessments referred to in the provisions listed in that paragraph,
(g) as respects paragraph (g), 1 January 2005, in relation to the making or amending of assessments, additional tax being payable or the repayment of tax by reason of a matter contained in a return for a chargeable period,
(h) as respects paragraph (h), 1 January 2005, in relation to enquiries and actions referred to in section 956(1)(b) of the Principal Act made on or after that date,
and
(i) as respects paragraph (i)—
(I) the day of the making of this Order, as respects subparagraph (a)(i)(II), and
(II) 1 January 2005, as respects the paragraph other than subparagraph (a)(i)(II),
in relation to the making of assessments referred to in section 997 of the Principal Act.