Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 91:

In page 97, lines 32 to 37, to delete all words from and including “and” in line 32 down to and including line 37 and substitute the following:“and—
(i) commences carrying out enquiries as if section 811C(6)(a) applied, a taxpayer who is aggrieved by such enquiries, on the
grounds that the person considers that the officer was precludedfrom making that enquiry by reason of paragraph (a)(i), may appeal to the Appeal Commissioners and subsections (5) to (8) of section 959Z shall, with any necessary modifications, apply to that appeal, or
(ii) makes or amends an assessment as if section 811C(6)(c) applied, a taxpayer who is aggrieved by the making of such an assessment, or, as the case may be, such amendment, on the grounds that the person considers that the officer was precluded from making the assessment or, as the case may be, the amendment, by reason of paragraph (a)(i), may appeal to the Appeal Commissioners and subsections (2) and (3) of section 959AF shall, with any necessary modifications, apply to that appeal.”.