Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I move amendment No. 85:

In page 80, to delete line 34 and substitute the following:“(2) Subsection (1) comes into operation on such day as the Minister for Finance may appoint by order.”.

Section 63 of the Bill, as initiated, amends the Value-Added Tax Consolidation Act 2010 to provide for changes in the VAT rates applying to horses and greyhounds, with effect from 1 May 2014. In order to allow for a full and proper consultation with the industry, I have decided to make an amendment on Committee Stage so this section will be introduced by ministerial order.