Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

I move amendment No. 136:

In page 76, to delete lines 4 to 43, and in page 77, to delete lines 1 to 7 and substitute the following: “ “(2C)(a) In this subsection—

‘adjusted specified sum’ means the total claim sum less the qualifying disclosure sum;

‘disclosing person’ means a person who makes a qualifying disclosure;

‘qualifying disclosure’ means a qualifying disclosure referred to in subsection (4)(a);

‘qualifying disclosure sum’ means the part of the total claim sum that is in respect of the matter to which a qualifying disclosure relates;

‘relevant matters’, in relation to a disclosing person, means matters occasioning a liability of the kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, which are known or become known to the Revenue Commissioners or any of their officers;

‘total claim sum’ means the specified sum, in respect of the specified liability (in respect of both the matter to which a qualifying disclosure relates and the relevant matters), referred to in paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person.

(b) Notwithstanding subsection (4)(a), where the Revenue Commissioners—

(i) pursuant to an agreement of a type referred to in paragraph (c) of subsection (2), or

(ii) in the circumstances described in paragraph (d) of subsection (2),

accept or undertake to accept a specified sum of money in settlement of any claim by them in respect of a specified liability, referred to in paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person, and the specified liability comprises of the liability relating to the matter in respect of which the person had voluntarily furnished a qualifying disclosure and the liability in respect of relevant matters, then paragraph (c) or (d) of subsection (2), as the case may be, shall apply in relation to the disclosing person in respect of the relevant matters, subject to the following modifications:

(I) a reference to a specified sum shall be construed as a reference to an adjusted specified sum;

(II) a reference to a specified liability, shall be construed as a reference to the part of the specified liability relating to the relevant matters;

(III) the reference in paragraph (c) of subsection (2) to an agreement made by the Revenue Commissioners with a person whereby they accepted or undertook to accept a specified sum of money in settlement of any claim by them in respect of any specified liability of the person, shall be construed as a reference to an agreement (in this clause referred to as the ‘second mentioned agreement’) made by the Revenue Commissioners with the disclosing person whereby they accepted or undertook to accept an adjusted specified sum of money in settlement of any claim by them in respect of the part of the specified liability of the disclosing person relating to the relevant matters, and the second mentioned agreement shall be deemed to have been made in the relevant period in which the Revenue Commissioners accepted or undertook to accept the total claim sum.

(2D)(a) In this subsection—

‘adjusted specified sum’ means the total claim sum less the qualifying disclosure sum;

‘disclosing person’ means a person who makes a qualifying disclosure;

‘qualifying disclosure’ means a qualifying disclosure referred to in subsection (4)(a);

‘qualifying disclosure sum’ means the part of the total claim sum that is in respect of the matter to which a qualifying disclosure relates;

‘relevant matters’, in relation to a disclosing person, means matters occasioning a liability of the kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, which are known or become known to the Revenue Commissioners or any of their officers;

‘total claim sum’ means the sum, being the full amount of the claim by the Revenue Commissioners (in respect of both the matter to which a qualifying disclosure relates and the relevant matters) in respect of a liability, of a kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person.

(b) Notwithstanding subsection (4)(a), where the Revenue Commissioners accept or undertake to accept a sum which is the full amount of their claim in respect of a liability, of a kind referred to in subparagraphs (i) to (iii) of paragraph (c) or (d) of subsection (2), as the case may be, of a disclosing person and the liability comprises of the liability relating to the matter in respect of which the disclosing person had voluntarily furnished a qualifying disclosure and the liability in respect of relevant matters, the following shall apply in relation to the disclosing person in respect of the relevant matters:

(i) for the purposes of subsection (2), paragraph (c) or (d) of that subsection, as the case may be, shall apply, subject to the following modifications:

(I) a reference to a specified sum shall be construed as a reference to an adjusted specified sum;

(II) a reference to a specified liability, shall be construed as a reference to the part of the total claim sum relating to the relevant matters;

(ii) the reference in subsection (2A) to the Revenue Commissioners being deemed to have accepted or undertaken to accept a sum being the full amount of their claim pursuant to an agreement made with the person referred to in paragraph (c) of subsection (2), whereby they refrained from initiating proceedings for the recovery of any fine or penalty of the kind mentioned in paragraphs (a) and (b) of that subsection and the reference to that agreement being deemed to have been made in the relevant period in which the Revenue Commissioners accepted or undertook to accept that sum, shall be construed as a reference to the Revenue Commissioners being deemed to have accepted or undertaken to accept the adjusted specified sum pursuant to such an agreement (in this paragraph referred to as the ‘second mentioned agreement’), and the second mentioned agreement shall be deemed to have been made in the relevant period in which the Revenue Commissioners are deemed to have accepted or undertook to accept the sum being the full amount of their claim.”,”.