Oireachtas Joint and Select Committees

Wednesday, 17 November 2021

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2021: Committee Stage (Resumed)

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

This section ends the penalty regime in respect of VAT. It reads: "This section shall not apply in respect of any disclosure made, act done or omission made after the date of the passing of the Finance Act 2021."." Will the Minister outline the rationale for this?

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