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Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 12: In page 13, line 13, to delete “(20)” and substitute “(21)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 13: In page 13, line 41, to delete “(v)” and substitute “(vi)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 14: In page 14, line 3, to delete “(v)” and substitute “(vi)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 15: In page 15, to delete lines 20 and 21, and substitute the following: “(vi) make an order either that subsection (8) of section 485 shall cease to be in operation on and from such day, or that the election referred to in paragraph (b) of that subsection, which that subsection enables a qualifying person to make, shall not be exercisable save in such...

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 16: In page 15, line 22, to delete “(iv) or (v)” and substitute “(iv), (v) or (vi)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 17: In page 17, line 18, to delete “(3)” and substitute “(4)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 18: In page 17, line 26, to delete “Where,” and substitute “Subject to subsection (8), where,”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 19: In page 18, line 40, to delete “(ii)(II),” and substitute “(ii)(II);”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 20: In page 18, between lines 40 and 41, to insert the following: “(f)subsection (8) and the election referred to in paragraph (b) of it which a qualifying person is, by virtue of that subsection, enabled to make,”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 21: In page 20, line 4, to delete “(21)” and substitute “(22)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 24: In page 20, line 25, to delete “(13)” and substitute “(14)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 25: In page 20, line 30, to delete “(13)” and substitute “(14)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 26: In page 21, line 14, to delete “(9) and (10)” and substitute “(10) and (11)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 27: In page 21, between lines 38 and 39, to insert the following: “(8) (a) Where, in relation to a relevant business activity carried on by a person— (i) applicable business restrictions provisions were in operation such that a qualifying person made a claim under this section in respect of a claim period and that claim, taken together with any...

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: 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...

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 29: In page 21, line 42, to delete “(9)” and substitute “(10)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 30: In page 22, line 9, to delete “(10)” and substitute “(11)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 31: In page 22, line 23, to delete “(14) and (15)” and substitute “(15) and (16)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 32: In page 23, line 5, to delete “(16) and (17)” and substitute “(17) and (18)”.

Finance Bill 2020: Report Stage (2 Dec 2020)

Paschal Donohoe: I move amendment No. 33: In page 23, line 9, to delete “(18)” and substitute “(19)”.

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