S.I. No. 58/1966:

FINANCE ACT, 1964 (COMMENCEMENT OF SECTION 28) ORDER, 1966.

FINANCE ACT, 1964 (COMMENCEMENT OF SECTION 28) ORDER, 1966.

I, JOHN LYNCH, Minister for Finance, in exercise of the powers conferred on me by section 35 (8) of the Finance Act, 1964 (No. 15 of 1964), (hereinafter called " the Act "), hereby order as follows:--

1. This Order may be cited as the Finance Act, 1964 (Commencement of Section 28) Order, 1966.

2. Section 28 of the Act shall come into operation on the 1st day of April, 1966.

GIVEN under my Official Seal, this 21st day of March, 1966.

JOHN LYNCH,

Minister for Finance.

EXPLANATORY NOTE.

Section 28 of the Finance Act, 1964 , provides for the transfer to Inspectors of Taxes of the powers and duties of the Revenue Commissioners in relation to the assessment of Corporation Profits Tax and for collection of the tax by the Collector-General. Section 35 (8) of that Act provides that Section 28 is to come into operation on such day as the Minister for Finance appoints by Order. The purpose of this Order is to bring Section 28 into operation with effect from the 1st April, 1966.