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

Perhaps if I put the detailed not on the record, it will be of some assistance. As published, there was a risk that the section imposed an obligation to amend a tax return when person was claiming a repayment of tax due because of a relief, such as terminal loss relief. Rather than simply imposing the obligation to amend the tax return of those who were correcting an error or mistake, this amendment clarifies that it is only errors and mistakes that necessitate amending returns.