Oireachtas Joint and Select Committees

Wednesday, 9 November 2016

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2016: Committee Stage

10:00 am

Photo of Michael NoonanMichael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 23:

In page 11, to delete lines 35 to 41, and in page 12, to delete line 1 and substitute the following:“(i) in the first instance as a refund of income tax paid by the claimant in respect of the earliest relevant tax year and followed by each succeeding relevant tax year, and

(ii) thereafter as a refund of the amount of appropriate tax paid by the claimant in respect of the earliest relevant tax year and followed by each succeeding relevant tax year.”.

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