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

I move amendment No. 113

In page 90, lines 13 to 15, to delete all words from and including “ “within” in line 13 down to and including “affairs” ” in line 15 and substitute “ “within 30 days of the giving of the notice a statement of affairs” ”.

This amendment relates to section 75, which amends section 960R of the Taxes Consolidation Act 1997 which gives the Collector General power to require tax defaulters to provide a statement of affairs. Section 75 enables the Collector General to request a person to deliver a statement of affairs within the period specified in the notice or within the period of 30 days of the date of issue of the notice, whichever is earlier. This would allow the Collector General to request a statement of affairs within a shorter period if that date were specified in the notice. As it is Revenue practice to allow a period of 30 days to deliver a statement of affairs, it is considered that the legislation should reflect that practice. Accordingly, the amendment specifies that a period of 30 days be given to deliver a statement of affairs, where requested. I commend the amendment to the sub-committee.