Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I move amendment No. 18:

In page 36, line 25, to delete "as soon as practicable".

Both of these amendments relate to section 34 of the Bill. Amendment No. 18 is a minor technical amendment to the proposed new section 949AF of the 1997 Act, relating to the provision of written determinations by the appeals commissioners. It removes any risk of ambiguity arising from the use of the phrase "as soon as practicable" in this section and the provision of a clear time limit of 21 days for the written notification of determinations by the appeals commissioners in the related new section 949AJ. Amendment No. 19 is also a minor technical amendment to the proposed new section 949AG of the 1997 Act. It is intended to clarify that in adjudicating and determining appeals, the appeals commissioners will not always be required to confine themselves to considering the same matters that Revenue was required to consider in making its decisions. These are both technical amendments that are being proposed for the purposes of clarity.