Simon Harris (Wicklow, Fine Gael)
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I move amendment No. 35:

In page 43, between lines 33 and 34, to insert the following:“(4) Where—

(a) in the absence of an agreement between a person and the Appeal Commissioners that the person is liable to a penalty under this section, or

(b) following the failure by a person to pay a penalty under this section that the person has agreed a liability to, the Appeal Commissioners are of the opinion that the person is liable to the penalty, the Appeal Commissioners shall give notice in writing to the person of that opinion and that notice shall specify—

(i) the provision under which the penalty arises,

(ii) the circumstances in which the person is liable to the penalty, and

(iii) the amount of the penalty to which the person is liable, and include such other details as the Appeal Commissioners consider appropriate.

(5) Where a person to whom a notice has been given under subsection (4) does not, within 30 days after the date of the notice—

(a) agree in writing with the opinion contained in that notice, and

(b) make a payment to the Appeal Commissioners of the amount of the penalty specified in that notice, the Appeal Commissioners may apply to the District Court for that Court to determine whether the failure or refusal referred to in subsection (1) by the person gives rise to a liability to the penalty referred to in that subsection.

(6) The Appeal Commissioners shall give a copy of any application under subsection (5) to the District Court to a person who is the subject of the application.”.