Brian Hayes (Dublin South West, Fine Gael)

I move amendment No. 24:

In page 9, to delete lines 14 to 18 and substitute the following:

"(4) The duty charged under subsection (3) on a statement delivered by a chargeable person pursuant to subsection (2) shall be paid, by such electronic means as the Commissioners may specify, by the chargeable person on delivery of the statement.".

Amendment No. 24 expands the existing subsection 4 to provide that the payment of the levy is to be made by electronic means. The Revenue Commissioners are providing for the filing of the statement and the payment of the levy through its Revenue online service, ROS. This will allow for the efficient and effective filing and processing of such documentation. It is the Government's policy that, as far as is practicable, electronic means of business are used to the greatest extent possible. This requirement fits in well with this policy. I commend this amendment to the House.

Amendment agreed to.

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