Seán Sherlock (Cork East, Labour)
Link to this: Individually | In context | Oireachtas source

I move amendment No. 37:

In page 41, after line 7, to insert the following:"Amendment of section 1078 (Revenue offences) of the Taxes Consolidation Act 1997

51.Section 1078 of the Taxes Consolidation Act 1997 is amended in subsection (2)—

(a) by substituting the following for paragraph (d):

“(d) knowingly or wilfully issues or produces any incorrect invoice, receipt, instrument or other document in connection with any tax or in connection with the importation into the State or exportation from the State of any goods in contravention of any prohibition or restriction on their importation or exportation for the time being in force,",

(b) by substituting the following for paragraph (j):

"(j) (i) obstructs, impedes, assaults or interferes with any officer of the Revenue Commissioners, or any other person, in the exercise or performance of powers or duties under the Acts for the purpose of any tax or in connection with the importation into the State or exportation from the State of any goods in contravention of any prohibition or restriction on their importation or exportation for the time being in force, or

(ii) attempts in any way to coerce or intimidate any officer of the Revenue Commissioners, or any other person, in connection with the performance of powers or duties under the Acts.".".

Amendment No. 37 inserts a new section in the Bill relating to the amendment of section 1078 of the Taxes Consolidation Act 1997. Section 1078 of the 1997 Act relates to Revenue offences. The new section makes two amendments to section 1078 of the Taxes Consolidation Act 1997. Paragraph (a) substitutes paragraph 1078(2)(d) of the Taxes Consolidation Act 1997 so as to expand it to provide for an additional offence in relation to the issuing or production of an incorrect document in connection with the importation or exportation of any goods that are subject to a prohibition or restriction on their importation into or exportation from the State. Paragraph (b) substitutes paragraph 1078(2)(j) of the Taxes Consolidation Act 1997 so as to expand it to provide for an offence where an officer of the Revenue Commissioners is obstructed, impeded, assaulted or interfered with in the exercise or performance of his or her powers or duties for the purpose of any tax or in connection with the importation into or exportation from the State of any goods in contravention of any prohibition or restriction on the importation or exportation of such goods. We may have to make a further amendment to the section on Report Stage.