Seán Sherlock (Cork East, Labour) | Oireachtas source

I move amendment No. 34:

In page 39, line 30, to delete "Appeal Commissioners" and substitute "Commissioners".

Amendments Nos. 34 and 35 deal with the same section of the Bill. Amendment No. 34 deals with appeals made to the appeal commissioners where a person is aggrieved with an appeal decision by the Revenue Commissioners under section 45. This is a technical amendment to clarify that, at present, appeals to the appeal commissioners against decisions made by Revenue are, in fact, submitted to Revenue. The appeal is then passed on to the appeal commissioners for their hearing and determination.