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

I move amendment No. 48:

In page 27, between lines 33 and 34, to insert the following:

“(f) Where the conditions referred to in paragraph (c) are met, the excess amount shall carry interest as determined in accordance with section 1080(2)(c) as if the reference to the date when the tax became due and payable were a reference to the day after the day on which the specified period ends.”.

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