Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I move amendment No. 36:

In page 37, to delete lines 5 to 9 and substitute the following:
“(i) in the case of an administrator, the date of the benefit crystallisation event giving rise to the chargeable excess tax or,
where a transfer amount has been applied and the administrator and the subsequent administrator are the same person, the later of that
date and the date of crystallisation of the non-member’s retirement benefit under the transfer arrangement,
(ii) in the case of a subsequent administrator in any other circumstance, the later of the date of crystallisation of the non-member’s
retirement benefit under the transfer arrangement and the date of
receipt of the certificate, or
(iii) in the case of a fund administrator, where the administrator and the fund administrator is the same person, the date of the benefit crystallisation event giving rise to the chargeable excess tax, and in any other circumstance, the date of receipt of the certificate or copy certificate, as the case may be,”.