S.I. No. 212/1998:

TAXES CONSOLIDATION ACT, 1997 (SECTION 858) (COMMENCEMENT) ORDER, 1998.

TAXES CONSOLIDATION ACT, 1997 (SECTION 858) (COMMENCEMENT) ORDER, 1998.

I, CHARLIE McCREEVY, Minister for Finance, in exercise of the powers conferred on me by section 858 (3) of the Taxes Consolidation Act, 1997 (No. 39 of 1997), hereby order as follows:

1. This Order may be cited as the Taxes Consolidation Act, 1997 (Section 858) (Commencement) Order, 1998.

2. The 1st day of July, 1998 is hereby appointed as the day on which section 858 of the Taxes Consolidation Act, 1997 (No. 39 of 1997), shall come into operation.

GIVEN under the Official Seal this 26th day of June, 1998.

CHARLIE McCREEVY,

Minister for Finance.

EXPLANATORY NOTE.

Section 858 of the Taxes Consolidation Act, 1997 contains the necessary legislation to enable the Revenue Commissioners to introduce a more efficient administrative system for identifying officers who have been authorised to exercise functions (including powers and duties) under specified statutory provisions.

The section provides for the production of the new type of identity card for such officers which is to be taken as evidence of the officer's authorisation for the purposes of the specified statutory provisions which will be shown on the identity card.

Subsection (3) of section 858 provides that the section is to come into operation on such a day as the Minister for Finance by order appoints. The purpose of this Order is to bring section 858 into operation with effect from the 1st day of July, 1998.