IRE GVT Finance Act 2024 S. 54 Start

Published on: Dec 30, 2024

On Dec. 23, IRE GVT commenced relief for innovative firm investment.

  • IRE GVT issued Finance Act 2024 (Section 54(1)) (Commencement) Order 2024 (StIn 710/2024), specifying Mar. 1, 2025 as start date for the purposes of Section 54(1).
  • S. 54(1) provides for the relief for investment in innovative enterprises.
  • Follows Nov. 2024 IRE PRL confirmed finance bill 2024 signed into law, see #188810.
  • Effectiveness
  • Date specified for the commencement of S. 54(1) is Mar. 1, 2025.
Regulators
IRE GVT
Entity Types
Auditor; CNSM; Inv Co
Reference
StIn 710/2024, 12/23/2024; Citation: StIn 710/2024;
Functions
Accounting; Compliance; Financial; Operations; Risk; Tax
Countries
Ireland
Category
State
N/A
Products
Corporate; Equity; Fund Mgt; Mutual Funds
Rule Type
Final
Regions
EMEA
Rule Date
Dec 23, 2024
Effective Date
Mar 1, 2025
Rule ID
238404
Linked to
Rule :188810
Reg. Last Update
Dec 23, 2024
Report Section
EU