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

I move amendment No. 104:

In page 170, paragraph 1, lines 17 to 20, to delete subparagraphs (f) and (g) and substitute the following:“(f) in section 487(1)(a), in the definition of “group base tax”, by substituting “subparagraphs (IV)” for “subparagraph (IV)”
(g) in section 766A(3A)(a)(i) by substituting “this section” for “section 766A”,
(h) in section 865(1)(b) by substituting the following for clauses (I) and (II) of subparagraph (i):

“(I) all the information which the Revenue Commissioners may reasonably require to enable them determine if and to what extent a repayment of tax is due to the person for that chargeable period is contained in the statement or return, and
(II) the repayment treated as claimed, if due—

(A) would arise out of the assessment to tax, made at the time the statement or return was furnished, on foot of the statement or return, or
(B) would have arisen out of the assessment to tax, that would have been made at the time the statement or return was furnished, on foot of the statement or return if an assessment to tax had been made at that time,”,

(i) in section 917B(5) by substituting “subsection (3)” for “subsection (2)” in each place,
(j) in section 960A by substituting “Chapters 1A, 1B, 1C and 1D” for “Chapters 1B, 1C and 1D”,
(k) in section 1025(4)(d) by substituting “section 465(6)” for “section 465(5)”, and”.