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

I move amendment No. 25:

In page 12, to delete lines 20 to 27 and substitute the following:"(iii) where the individual is not a chargeable person within the meaning of Part 41A or, as appropriate, Part 41 for a relevant tax year, he or she has made a return of income, in such form as the Revenue Commissioners may require, and has paid the amount of income tax payable and of universal social charge which he or she is liable to pay, in respect of each such relevant tax year, and".