Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

This section clarifies that there is no four-year rule in relation to Revenue being able to look back, which has always been the case or always was our understanding of the law as it applied to Revenue. Therefore, I have no issue with this clarification going into the finance Act. I ask the Minister to outline why this has now been introduced as a legislative change given that we expect this practice. Has this practice been challenged? Is it coming from a tax appeal? I ask the Minister to outline the background to this.