Dáil debates

Wednesday, 2 December 2020

Finance Bill 2020: Report Stage

 

8:10 pm

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 28:

In page 21, to delete lines 39 to 41 and substitute the following: “(9) A claim made under this section in respect of an advance credit for trading expenses shall be made—
(a) subject to paragraph (b), no later than—
(i) eight weeks from the date on which the claim period, to which the claim relates, commences, or

(ii) if the date on which the qualifying person is registered as a person to whom this section applies (following an application which is made in accordance with subsection (5)(a) and within the period of eight weeks specified in subparagraph (i)) falls on a date subsequent to the expiry of the period of eight weeks so specified, three weeks from the date on which the person is so registered,
and

(b) in the case of a claim made under this section that is referred to in subsection (8), no later than eight weeks from the date on which the applicable business restrictions provisions concerned cease to be in operation.”.

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