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

I move amendment No. 154:

In page 208, to delete lines 21 to 42 and substitute the following:

“(b) Where a person makes a claim under this section in respect of a claim period, and it subsequently transpires that the claim is an invalid claim or an overclaim, as the case may be, the amount of the temporary business energy payment paid by the Revenue Commissioners in respect of an invalid claim, or the amount of the temporary business energy payment overpaid by the Revenue Commissioners in respect of an overclaim, as the case may be, shall carry interest as determined in accordance with section 1080(2)(c) of the Principal Act as if a reference to the date when the tax became due and payable were a reference to the date the amount was so paid or overpaid, as the case may be, by the Revenue Commissioners.

(c) Paragraph (b)shall apply to relevant tax due and payable under subsections (14)and (15) as it applies to an amount of a temporary business energy payment referred to in that paragraph as is paid or overpaid, as the case may be, by the Revenue Commissioners in respect of an invalid claim or an overclaim, as the case may be.”.