Oireachtas Joint and Select Committees
Thursday, 20 September 2018
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Home Building Finance Ireland Bill 2018: Committee Stage
10:20 am
Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source
I move amendment No. 13:
In page 19, after line 4, to insert the following:“Amendment of section 75 of Act of 2012
31.Section 75 of the Act of 2012 is amended by the substitution of the following subsection for subsection (1):“(1) Without prejudice to any action which may be taken under section 76, where an employer who was liable to remit an amount of local property tax in accordance with section 74, which amount was to be determined in accordance with section 72(4), failed to remit this amount and—(a) did not notify the Revenue Commissioners in accordance with section 72(5)(b), orthe Revenue Commissioners may give notice to the employer of the amount which the employer failed to remit.”.”.
(b) notified the Revenue Commissioners in accordance with section 72(5)(b), but remitted a lesser amount than the amount specified in the notification,
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