asked the Minister for Finance the legislation or sections of legislation for which he is responsible which have been passed by the Houses of the Oireachtas and not yet brought into force; and the reason the legislation is not yet in force.
Written Answers. - Oireachtas Legislation.
71.
The following is the position in relation to legislation for which I am responsible.
(i) The new arrangements relating to returns, assessments and appeals provided for in Chapter II of Part I of the Finance Act, 1988, do not currently apply to companies. They will, however, be extended to companies from a date to be prescribed by regulations. The application of the new procedure requires considerable redesign and development of computer programmes and procedures, but it is intended that this will be completed and that companies will be brought within the new procedures as quickly as possible.
(ii) Section 3 (i) of the Valuation Act, 1988, has not yet been brought into force. An order prescribing the date on which the section will come into operation will be made when detailed arrangements for the introduction of continuous revision have been finalised between my Department, the Valuation Office and the Department of the Environment.
(iii) Section 4 of the National Monuments (Amendment) Act, 1987, and the repeals contained in section 26 thereof relating to section 21 of the National Monuments Act, 1930, and section 15 of the National Monuments (Amendment) Act, 1954, are not yet in force. These provisions would substitute the Historic Monuments Council for the National Monuments Advisory Council. The application of the provisions is still being considered in the light of the recent setting up of the National Heritage Council.