Pádraig Mac Lochlainn (Donegal North East, Sinn Fein)

I move amendment No. 11:

In page 26, line 43, to delete "income, profits or gains."," and substitute the following:

"income, profits or gains.

(6) As part of the assessment for eligibility for the relief outlined in this section the authorised officer shall request evidence that the period of time for which the relief is claimed resulted in a clear and demonstrable increase in the volume of trade in the relevant state. The Minister shall set out by ministerial order the basis on which the authorised officer shall request and assess this evidence before making a determination on the claim for relief.",".

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