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

I move amendment No. 77:

In page 64, between lines 36 and 37, to insert the following:“(c) in section 102(9) by substituting “under subsection (1), (1A), (1B) or (3)” for “under subsection (3)”,”.

This amendment is to the provisions for mineral oil tax offences. Where an offence of “fuel laundering” or dealing in laundered fuel is committed by a company, then any director, manager, secretary, other officer of that company or any member of a management committee or other controlling authority of that company can also be prosecuted where that person concerned consented to the committing of that offence. The amendment will extend this provision, for liability of responsible persons in a company for offences committed by the company, to all mineral oil tax offences. This is required because all mineral oil tax offences, including in particular the offence of trading without the appropriate mineral oil trader’s licence, are relevant to the problem of illegal supply and delivery of laundered diesel. It is an extension of what we have introduced in the past two years to include all people who might have dealings with this as a means of clamping down on the illegal nature of the operation.