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

I move amendment No. 151:

In page 207, to delete lines 11 to 20 and substitute the following: “(a) the amount that is required by subsection (17)(a)(II)to be repaid (in this section referred to as “relevant tax”) shall be treated as if it were income tax due and payable by the person from the date the temporary business energy payment was paid by the Revenue Commissioners to the person, and

(b) the relevant tax shall be so due and payable without the making of an assessment.”.