Oireachtas Joint and Select Committees

Wednesday, 7 October 2015

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance (Tax Appeals) Bill 2015: Committee Stage

5:40 pm

Photo of Simon HarrisSimon Harris (Wicklow, Fine Gael) | Oireachtas source

I move amendment No. 40:

In page 67, lines 32 and 33, to delete “Revenue officer” and substitute “person”.

Amendments Nos. 40 and 41 to the new sections 959AF and 959AK, respectively, replace references to a “Revenue officer”, the “Revenue Commissioners” and “inspector” with the neutral reference to “person” to ensure these sections can deal with the fact that different types of assessment, namely, income tax, domicile levy and universal social charge, are stated to be made by different Revenue persons.

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