John McGahon (Fine Gael) | Oireachtas source

Government amendment No. 17:

In page 41, between lines 24 and 25, to insert the following:

“(i) by the insertion of the following subsection after subsection (1):

“(1A) Where an officer of the Revenue Commissioners has reasonable grounds for believing that an offence under paragraph (b), (bb) or (c)

of section 139(1) of the Finance Act 1992 has been committed—

(a) if the officer identifies the person, the officer shall serve, or cause to be served, personally or by post, on the person a fixed charge notice, or

(b) if the officer does not identify the person and the offence involves the use of a mechanically propelled vehicle, the officer shall serve, or cause to be served, personally or by post, on the registered owner of the vehicle a fixed charge notice.”,”.