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

I move amendment No. 81:

In page 125, paragraph (h), line 12, to delete “section 22(3)”.” and substitute the following:

“section 22(3), and

(i) in section 95(4) by inserting the following after subparagraph (b):

“(c) Where the letting referred to in paragraph (a)(iii) is a supply to which section 28(4) applies, the receiver or person exercising the power shall calculate the deductibility adjustment in accordance with the formula set out in paragraph (b) and that amount shall be payable as if it were tax due for the taxable period in which that letting takes place.”.”.