Seán Sherlock (Cork East, Labour) | Oireachtas source

This amendment is to clarify the District Court's jurisdiction and that the extension of filing period applications in respect of annual returns is limited to returns that are delivered to the CRO on or after the commencement of this section. This would preclude companies that have already filed annual returns from seeking extensions of time and other misuses of the section, such as seeking refunds of late filing penalties. An application to the District Court can be made only by companies with outstanding returns at the time of the Bill's commencement.