Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 108:

In page 130, to delete lines 17 to 23 and substitute the following: “(g) in section 128B(1)—

(i) by the substitution of the following definition for the definition of “relevant person”:

“ ‘relevant person’ means—

(a) an accountable person, or

(b) a person that is required to deliver a statement to the Commissioners under Part 9,

and, where records are retained on behalf of a person referred to in paragraph (a) or (b), as the case may be, a person who retains the records;”,

and

(ii) by the substitution of the following definition for the definition of “return”:

“ ‘return’ means—

(a) an electronic return,

(b) a paper return, or

(c) any statement that is required to be delivered to the Commissioners under Part 9.”,”.