Heather Humphreys (Cavan-Monaghan, Fine Gael) | Oireachtas source

I move amendment No. 5:

In page 10, line 37, to delete “3 months” and substitute “6 months”.

The purpose of amendments Nos. 5 and 6 is to deal with a potential timing issue that exists between the time limit for the submission of the annual report in section 17 and that for the preparation of the annual accounts in section 26. The amendments will amend section 17(1) to delete the three-month period and replace it with a six-month period. That will align it more closely to section 26. The aim is to bring the annual report and the annual accounts into the same time limit period.

See this speech in context