Seanad debates
Saturday, 29 January 2011
Finance Bill 2011 (Certified Money Bill): Committee Stage (Resumed).
3:00 pm
Michael Finneran (Roscommon-South Leitrim, Fianna Fail)
I am assured by the Revenue Commissioners that they will have full regard to taxpayers' financial circumstances when using this power. It is to be noted that the section provides that the attachment, where used, may provide for the recovery of taxes over a period so as not to cause undue hardship to the taxpayer.
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