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

I move amendment No. 137:

In page 77, to delete lines 9 to 12 and substitute the following: “(i) by deleting paragraph (b),

(ii) in paragraph (c)—

(I) by substituting “the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)) referred to in paragraph (c) or (d), as the case may be, of subsection (2), including as applied by subsection (2C) or (2D),” for “the specified sum referred to in paragraph (c) or (d), as the case may be, of subsection (2)”, and

(II) by substituting “does not exceed the relevant amount referred to in paragraph (a) of subsection (4A) or, where an order has been made under paragraph (b) of that subsection, the amount specified in the last such order made, or” for “does not exceed €30,000, or”,

and

(iii) by substituting the following for paragraph (d):

“(d) the amount of fine or other penalty included in the specified sum or the adjusted specified sum (within the meaning of subsection (2C) or (2D)) referred to in paragraph (c) or (d), as the case may be, of subsection (2), including as applied by subsection (2C) or (2D), does not exceed 15 per cent of the amount of tax included in that specified sum or adjusted specified sum.”,”.