Barry Ward (Fine Gael) | Oireachtas source

As I understand it, amendment No. 11, which seeks to amend the proposed substituted section 6(3)(a), proposes to replace “committed a revenue offence” with “committed a serious revenue offence”. However, the term “revenue offence” is defined in section 1(1) of the principal Act, which sets out exactly what sections apply. I think adding “serious” in there contradicts that definition in the first instance. In addition, it is unnecessary because section 1(1) of the principal Act defines a “revenue offence” as "an offence under any of the following provisions that is a serious offence", and it then lists out the various different Acts - various Finance Acts and the Customs Consolidation Act, etc. - under which offences are committed. That is very clear. I certainly think that amendment No. 11 creates more confusion than it solves.