asked the Minister for Finance whether any legislation sponsored by his Department and passed by the Houses of the Oireachtas requires the issuing of ministerial regulations before becoming fully operational; the date of the passage of any such legislation; and the present position regarding the preparation of the regulations required.
Written Answers. - Ministerial Regulations.
The following is the position in relation to legislation for which I am responsible.
(i) The Finance Act, 1988, was passed on 25 May 1988. The new arrangements relating to returns, assessments and appeals provided for in Chapter II of Part I of that Act do not currently apply to companies. They will, however, be extended to companies by regulations. As I indicated in my Budget Statement it is intended to extend the arrangements to companies this year.
(ii) The Superannuation and Pensions Act, 1976, which was passed on 6 July 1976, made provision for the eventual repeal and amendment by ministerial order of sections of the superannuation code dating back to 1834. The Act provided that this would be done in conjunction with the making of a consolidated principal Civil Service superannuation scheme. The scheme has been drafted and is with the parliamentary draftsman's office for clearance before being signed by me.
(iii) The National Monuments (Amendment) Act, 1987, came into force on 22 July 1987. Section 4 of this Act, 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, have yet to be enforced by ministerial order. 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.