Róisín Shortall (Dublin North West, Labour)
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Question 65: To ask the Tánaiste and Minister for Finance the sections and subsections of the Finance Act 2007 that have been commenced; and the dates when they came into force. [8236/08]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The commencement dates of all the sections and subsections of the Finance Act 2007 are specified within the Act, except for those sections which are subject to commencement order by the Minister for Finance.

Sections which are subject to commencement order and have come into force are:

Section 19(1), commenced on 6 September 2007,

Section 104(1), commenced on 3 December 2007, and

Section 109(1), commenced on 1 October 2007.