Oireachtas Joint and Select Committees

Wednesday, 8 November 2023

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance (No. 2) Bill 2023: Committee Stage (Resumed)

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I move amendment No. 93:

In page 256, to delete lines 9 to 12 and substitute the following:
“(3) The Provisional Collection of Taxes Act 1927 is amended, in section 1, in the definition of “tax” by the insertion of “, or IIR top-up tax, UTPR top-up tax, or domestic top-up tax (each within the meaning of Part 4A of the Taxes Consolidation Act 1997),” after “vacant homes tax”.”.

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