Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I move amendment No. 37:

In page 62, to delete line 13 and substitute the following:“(f) in section 789(3) by deleting “, and in particular the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law”, and”.

The Bill contains a large number of amendments to the various Taxation Acts necessitated by the new appeals provisions. While the appeals process itself, in terms of the involvement of the appeals commissioners, is self contained in the provisions of the new Part 40A being inserted into the Taxes (Consolidation) Act by section 34 of this Bill, other provisions that are relevant to appeals are spread throughout the various Taxation Acts.

Amendment No. 37 from the Minister for Finance amends section 789 of the Taxes (Consolidation) Act 1997, which amendment was initially inadvertently overlooked.

The amendment removes the reference to appeals in this section regarding the specification of matters in respect of which Revenue may make regulations for certain pension products. As a consequence, any appeal under section 789 will be dealt with under the provisions of this enactment without reference to other regulations made by Revenue.