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

I move amendment No. 106:

In page 87, line 5, to delete “for repayment of tax under subsection (2)” and substitute the following:“under subsection (2) for repayment of tax which, but for an error or mistake referred to in that subsection, would not have been due”.

As published, section 71 did not fully meet the objectives for which it was drafted. These amendments are necessary to ensure that when a self-assessed tax payer wishes to make a claim for repayment of tax because of an error or mistake in that person's tax return, the person must, in keeping with the principles of self-assessment, amend the tax return to correct that error or mistake.