S.I. No. 206/1998:

FINANCE ACT, 1998 (COMMENCEMENT OF SECTION 90) ORDER, 1998.

FINANCE ACT, 1998 (COMMENCEMENT OF SECTION 90) ORDER, 1998.

I, CHARLIE McCREEVY, Minister for Finance, in exercise of the powers conferred on me by section 90 (2) of the Finance Act, 1998 (No. 3 of 1998), hereby order as follows:

1. This Order may be cited as the Finance Act, 1998 (Commencement of Section 90) Order, 1998.

2. The 1st day of July, 1998, is hereby appointed as the day on which section 90 of the Finance Act, 1998 (No. 3 of 1998), shall come into operation.

GIVEN under my Official Seal, this 17th day of June, 1998.

CHARLIE McCREEVY,

Minister for Finance.

EXPLANATORY NOTE.

This Order appoints 1st July, 1998 as the date for coming into operation of the provision of section 90 of the Finance Act, 1998 relating to the expansion of the excise definition of a motor vehicle to include a "trailer" and to the inclusion of a definition of "fuel tank".