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

I move amendment No. 109:

In page 87, to delete lines 26 to 35 and substitute the following:“ “(9) Nothing in this section shall prevent the Revenue Commissioners from examining a claim subsequent to any repayment having been made and—

(a) making or amending an assessment, as the case may be, under—

(i) Chapter 5 of Part 41A,
(ii) section 954 or 955, as appropriate, where the claim relates to an accounting period which commenced before 1 January 2013 or to a year of assessment before the year of assessment 2013, or
(iii) section 960Q,

or
(b) making a determination under section 960Q, in the case of persons who are not chargeable persons.”.”.