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

I move amendment No. 102:

In page 145, subsection (1), lines 49 and 50, to delete paragraph (x) and substitute the following:“and”.

This is a technical amendment which deletes paragraph (x) of subsection (1). Paragraph (x) was making a change to section 529 in order to insert a reference to section 960H, being the section in the Taxes Consolidation Act 1997 that deals with the offset of taxes. The paragraph is unnecessary in the context of the other changes being made to Chapter 1 of Part 18 of subsection (1) of section 90. These changes ensure that an interim refund of professional services withholding tax will, where necessary, be set against any other outstanding tax liability of the claimant before a refund is made.