Paschal Donohoe (Dublin Central, Fine Gael)
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I move amendment No. 31:

In page 64, to delete lines 19 and 20 and substitute the following: ““(4) This section shall not apply in respect of a claim made under section 766(4B) or 766A(4B) in a return the specified return date (within the meaning of Part 41A) of which is on or after 23 September 2023.”.”.