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Irish Statutory Instruments |
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You are here: BAILII >> Databases >> Irish Statutory Instruments >> S.I. No. 643/2010 - Taxes (Publication of Names of Tax Defaulters) Order 2010. URL: http://www.bailii.org/ie/legis/num_reg/2010/0643.html |
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Notice of the making of this Statutory Instrument was published in |
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"Iris Oifigiúil" of 31st December, 2010. |
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I, BRIAN LENIHAN, Minister for Finance, in exercise of the powers conferred on me by subsection (4A) (inserted by section 143 of the section 1086 of the Taxes Consolidation Act 1997 (No. 39 of 1997), hereby order, in accordance with paragraph (c) of that subsection, as follows: |
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1. This Order may be cited as the Taxes (Publication of Names of Tax Defaulters) Order 2010. |
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2. For the purposes of section 1086 of the Taxes Consolidation Act 1997 (No. 39 of 1997), the amount of €33,000 is specified as the amount in lieu of the amount of €30,000 referred to in subsection (4)(c) of that section. |
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3. The amount specified in paragraph 2-- |
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(a) takes effect from 1 January 2010, and |
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(b) does not apply to any case in which the specified liability referred to in paragraphs (c) and (d) of section 1086(2) of the Taxes Consolidation Act 1997 includes tax, the liability in respect of which arose before, or which relates to periods which commenced before, 1 January 2010. |
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GIVEN under my Official Seal, |
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21 December 2010. |
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BRIAN LEHIHAN, |
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Minister for Finance. |
