Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

I move amendment No. 45:

In page 44, line 30, to delete “loan origination business of the IREF;” and substitute the following:“loan origination business of the IREF, and any necessary amendments to the definition of ‘loan origination’ shall be made so that it applies to a business carried on by an IREF rather than a qualifying company;”.

I propose to discuss amendments Nos: 45, 53, 58 to 64, inclusive, 67 and 69 to 76 inclusive, together. These are minor amendments that bring clarification to the drafting of the section and provide for greater clarity of the intent of the legislation. They do not make any substantive change. For example, amendment No. 61 makes the necessary minor amendment to ensure that where tax is withheld incorrectly, a claim for repayment of tax based on the making of an error or mistake can

be made. I commend these amendments to the House.

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