Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I move amendment No. 38:

In page 37, to delete lines 31 to 40, and in page 38, to delete lines 1 to 7 and substitute the following:“(e) in section 787S—
(i) in subsection (1)—
(I) by substituting “within 3 months from” for “within 3 months of”, and
(II) by substituting the following for paragraph (e):
“(e) details of the tax which the administrator is required to account for in relation to the chargeable excess,
and where the administrator is the administrator of a relevant pension arrangement to which section 787R(2A) applies the return shall also contain—
(i) where no transfer amount has been applied—
(I) the name, address and PPS Number of the non-member, and
(II) instead of the details referred to in paragraph (e), details of the relevant member’s and non-member’s appropriate share of the
tax which the administrator is required to account for in relation to the chargeable excess,
and
(ii) where a transfer amount has been applied—
(I) other than where the administrator, subsequent administrator and fund administrator are the same person, the name, address
and telephone number of the subsequent administrator or fund administrator, as the case may be,
(II) the name, last known address and, where known, the PPS Number of the non-member, and
(III) instead of the details referred to in paragraph (e), the amount of, and the basis of calculation of—
(A) the relevant member’s appropriate share of the tax that the administrator is required to account for, and
(B) the non-member’s appropriate share of the tax that the subsequent administrator or fund administrator, as the case may be, is required to account for by way of a separate return under this section.”,”.