Results 42,161-42,180 of 46,353 for speaker:Simon Harris

Topical Issue Debate: Credit Unions Regulation (8 Oct 2015)

Simon Harris: I thank Deputies Dowd and Penrose for raising this important issue. I know they both feel passionately about this matter and raise it regularly here on the floor of Dáil Éireann. I thank them for the opportunity to respond to a number of important issues they have raised on behalf of my colleague, the Minister for Finance, Deputy Noonan. Credit unions in Ireland have a-----

Topical Issue Debate: Credit Unions Regulation (8 Oct 2015)

Simon Harris: I am sure that will be made available in a moment. Credit unions in Ireland have a legislative framework designed specifically for credit unions in the Credit Union Act 1997, and the Credit Union and Co-operation with Overseas Regulators Act 2012 which updates the 1997 Act. The Credit Union and Co-operation with Overseas Regulators Act 2012 was signed into law by the President of Ireland on...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Status (8 Oct 2015)

Simon Harris: The river concerned does not form part of any Arterial Drainage Scheme which would fall under the remit of the Office of Public Works (OPW) under the 1945 Arterial Drainage Act. The OPW therefore has no responsibility for the maintenance of the channel, nor any authority to carry out any works there. Local flooding issues are a matter, in the first instance, for each Local Authority to...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 1:In page 7, line 13, to delete "any other enactment" and substitute "the Taxation Acts". This amendment is being made to ensure consistency of meaning with other sections and to avoid an unnecessarily wide reference to other enactments where only the taxation Acts are relevant. Amendment No. 7 deletes an incorrect reference to the word "withdrawal" in a subsection that...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 2:In page 8, line 15, after “functions” to insert “and shall publish any rules so adopted”. These amendments relate to the functions of the appeals commissioners and to the terms and conditions of a commissioner's appointment. On Amendment No. 2, section 6 provides for the performance by the appeals commissioners of their functions as...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 3:In page 11, line 21, after “payable” to insert “or carry on any trade, business or profession”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 4:In page 22, line 29, after “Acts” to insert “or an estimate of tax made under section 989(2) or 990(1)”. Section 34 of the Bill inserts a new Part 40A containing 48 separate sections into the Taxes Consolidation Act 1997. It contains provisions relating to the entire appeal process and to the appeals commissioners' conduct in management of...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: It will be on a case-by-case basis. The appeal commissioners will be entrusted to make these decisions on a case-by-case basis.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: This amendment relates to the notice of appeal. It provides for "any other matters that, for the time being, are stipulated by the Appeal Commissioners". I will seek clarity on this point. The contents of the notice of appeals are listed in respect of what they should specifically include, such as the names and address of the appellant and so on. This provision is being included as a...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: The answer is "yes". As this new system beds down, the appeal commissioners may come to a view that there is a need for a further item of information, and this is to provide them with the flexibility in this legislation for that. However, members already have accepted an amendment providing that any such rules in this regard must be published and have already adopted that rule. Previously,...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: To clarify, it is likely to be more general.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 5:In page 23, line 8, to delete “has the meaning given to it by section 960A” and substitute the following:“means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, customs duty, stamp duty, gift tax, inheritance tax, local property tax or any other levy or charge that is placed under the care and management of the...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 6:In page 25, between lines 15 and 16, to insert the following:“(11) Where a party applies in writing for a direction, the party shall, at the time of such application, send a copy of the application to the other party.”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 7:In page 26, line 6, to delete “or withdrawal”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 8:In page 27, to delete lines 8 to 10 and substitute the following:“(d) the grounds for the appeal in sufficient detail for the Appeal Commissioners to be able to understand those grounds, and (e) any other matters that, for the time being, are stipulated by the Appeal Commissioners for the purposes of this subsection.”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 9:In page 30, line 9, to delete “preliminary”. The Bill envisages that as part of their case management function, the appeal commissioners will hold informal preliminary hearings in advance of the more formal full hearing at which evidence will be presented. It is expected that preliminary hearings will deal with such matters as reviewing the progress of...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 10:In page 31, line 33, to delete "preliminary hearing" and substitute "meeting in the nature of, and referred to subsequently in this Part as, a case management conference".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 11:In page 32, line 2, to delete "preliminary hearing" and substitute "case management conference".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 12:In page 32, line 3, to delete "further".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 13:In page 32, line 5, to delete "preliminary hearing" and substitute "case management conference".