Oireachtas Joint and Select Committees
Monday, 16 November 2020
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2020: Committee Stage
Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source
I move amendment No. 27:
In page 16, to delete lines 26 to 42, and in page 17, to delete lines 1 to 21 and substitute the following: “ ‘Covid restrictions period commencement date’, in relation to a relevant business activity, means the later of—(a) 13 October 2020, or‘Covid restrictions period end date’, in relation to a relevant business activity, means the earlier of—
(b) the day on which applicable business restrictions provisions come into operation (not having been in operation on the day immediately preceding that day);(a) the day which is three weeks after the Covid restrictions period commencement date,and, for the purposes of paragraph (c)—
(b) the day that is specified in the Covid restrictions (being those restrictions in the terms as they stood on the Covid restrictions period commencement date) to be the day on which the applicable business restrictions provisions shall expire,
(c) the day preceding the first day following the Covid restrictions period commencement date, on which the applicable business restrictions cease to be in operation (by reason of the terms in which the Covid restrictions stand being different from how they stood as referred to in paragraph (b)), or
(d) 31 March 2021,(i) the fact (if such is the case) that regulations made under sections 5 and 31A of the Health Act 1947 are revoked and replaced by fresh regulations thereunder (but the applicable business restrictions provisions continue to apply to the relevant business activity) is immaterial, and‘partnership trade’ has the same meaning as in section 1007;
(ii) the first reference in that paragraph to the terms in which the Covid restrictions stand is a reference to their terms as provided for in those fresh regulations;
‘precedent partner’, in relation to a partnership and a partnership trade, has the same meaning as in section 1007;”.
No comments