Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

Right. The example I gave in my initial reply explains, in very plain English, how this can work. In my subsequent reply, I indicated that this is the view of the Revenue. The latter is, of course, the body which has responsibility for refunding money to people on foot of claims they make. In the context of the Acting Chairman's intervention - which was slightly unusual - I cannot understand how the position might be made any clearer.

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