Results 4,321-4,340 of 33,118 for speaker:Paschal Donohoe

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 152: In page 207, to delete lines 21 to 44, and in page 208, to delete lines 1 to 4 and substitute the following: “(15) Notwithstanding subsection (14), where an officer of the Revenue Commissioners is satisfied there is an amount of relevant tax due to be paid by a person which has not been paid, that officer may make an assessment on the person to the best of...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 153: In page 208, between lines 4 and 5, to insert the following: “(16) The provisions of the Income Tax Acts relating to— (a) assessments to income tax, and (b) the collection and recovery of income tax, shall, in so far as they are applicable, apply to the assessment, collection and recovery of relevant tax.”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 154: In page 208, to delete lines 21 to 42 and substitute the following: “(b) Where a person makes a claim under this section in respect of a claim period, and it subsequently transpires that the claim is an invalid claim or an overclaim, as the case may be, the amount of the temporary business energy payment paid by the Revenue Commissioners in respect of...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 155: In page 209, line 6, to delete “a claim made under this section for” and substitute “an amount claimed under this section in respect of”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 156: In page 209, line 20, to delete “subsection” and substitute “subsections”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 157: In page 211, between lines 5 and 6, to insert the following: “(23) (a) The Revenue Commissioners may where they have reason to believe that a claim made by a person under this section is an invalid claim or an overclaim (in this subsection referred to as a “relevant claim”)— (i) consult with an electricity supplier or gas...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 158: In page 211, lines 12 and 13, to delete all words from and including “the” where it firstly occurs in line 12 down to and including line 13 and substitute the following: “— (i) the day that is one month after the day on which the specified period ends, in respect of the amount so paid under this section during the specified period,...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 159: In page 211, line 14, after “paragraph (a),” to insert “and subject tosubsection (27),”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 160: In page 211, to delete lines 19 to 29 and substitute the following: “(iii) the total amount of the temporary business energy payment made to the qualifying business.”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 161: In page 211, between lines 29 and 30, to insert the following: “(24) (a) In this subsection— “SME”, in relation to a single undertaking, means a single undertaking that would fall within the SME category of Annex 1 of the General Block Exemption Regulation; “General Block Exemption Regulation” means Commission...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 162: In page 211, to delete lines 39 to 42, and in page 212, to delete lines 1 and 2 and substitute the following: “(26) The following provisions made in this section, namely— (a) the specification of 28 February 2023 in the definition of “specified period” in subsection (1)as the date on which the period therein referred to shall end;...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 164: In page 212, between lines 9 and 10, to insert the following: “(3) Section 1077A of the Principal Act is amended, in the definition of “the Acts”, by the insertion of the following paragraph after paragraph (ca): “(cb) section 88 of the Finance Act 2022,”.”. These deal with penalties in relation to-----

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: -----overpayments and a typo, which I have already spoken to.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 165: In page 212, line 14, to delete “support” and substitute “energy”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I also thank all of the secretariat for facilitating a process that is lengthy and demanding by necessity. I am ever grateful to my officials in the Department and the Revenue for their impeccable professionalism and for the work they do in preparing the Bill and preparing me for the Bill. I also thank all the members of the committee for the effort they put in and acknowledge that there...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Business of Select Committee (16 Nov 2022)

Paschal Donohoe: I move amendment No. 141: In page 206, line 7, after “the” where it thirdly occurs to insert “TBESS electricity”.