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

I move amendment No. 152:

In page 207, to delete lines 21 to 44, and in page 208, to delete lines 1 to 4 and substitute the following: “(15) Notwithstanding subsection (14), where an officer of the Revenue Commissioners is satisfied there is an amount of relevant tax due to be paid by a person which has not been paid, that officer may make an assessment on the person to the best of the officer’s judgment, and any amount of relevant tax due under an assessment so made shall be due and payable from the date the temporary business energy payment referred to in subsection (14)was paid by the Revenue Commissioners to the person.”.