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. 1:

In page 7, line 13, to delete "any other enactment" and substitute "the Taxation Acts".

This amendment is being made to ensure consistency of meaning with other sections and to avoid an unnecessarily wide reference to other enactments where only the taxation Acts are relevant.

Amendment No. 7 deletes an incorrect reference to the word "withdrawal" in a subsection that contains no such reference. Amendment No. 17 ensures that a summons to attend a hearing issued by the Appeal Commissioners must refer to a particular provision in the Taxes Consolidation Act 1997. Amendment No. 36 clarifies the meaning of section 381 of the Taxes Consolidation Act 1997 by inserting missing punctuation marks. Amendment No. 38 corrects a misalignment of part of section 864 of the Taxes Consolidation Act 1997. Amendment No. 39 clarifies that the new appeals provision applies to section 927 of the Taxes Consolidation Act 1997 to the extent indicated, even though this section has been repealed in respect of periods after 1 January 2013. Amendment No. 43 inserts the missing words "registration tax" after the word "vehicle" in a provision that relates to vehicle registration tax.

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