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IMEACHTAÍ AN CHOISTE SPEISIALTA.PROCEEDINGS OF THE SPECIAL COMMITTEE.Dé Céadaoin, 28 Meitheamh, 1972.Wednesday, 28th June, 1972.1. The Committee met at 7.30 p.m. 2. Members Present. The following members were present:— Deputy Healy (in the Chair), the Minister for Finance, Deputies Peter Barry, Edward Collins, FitzGerald, Fitzpatrick (Dublin Central), Gallagher, Kenneally, O’Donovan, Michael Smith and Tully. 3. Consideration of Bill. The Committee resumed consideration of the Bill. (i) Section 12. Debate was resumed on the following amendment proposed by Deputy FitzGerald on 22nd June:— “In page 17, subsection (1), after line 9, to insert the following: ‘(f) an amount equivalent to 0.5% of the net amount payable to the Revenue Commissioners in respect of the taxable period’.” Question put: the Committee divided: For, 5; Against, 6. For:—Deputies Peter Barry, Edward Collins, FitzGerald, O’Donovan and Tully. Against:—Minister for Finance, Deputies Fitzpatrick (Dublin Central), Gallagher, Healy, Kenneally and Michael Smith. The Question was declared negatived accordingly. Amendment proposed (Deputy FitzGerald): “In page 17, subsection (2), after ‘person’ in line 22, to add ‘within 19 days after the date of receipt by the Collector General of the return specified in the regulations’.” Amendment, by leave, withdrawn. Amendment proposed (Deputy FitzGerald): “In page 17, to delete subsection (3).” Amendment, by leave, withdrawn. Section agreed to. (ii) Section 13. Amendment proposed (Minister for Finance): “In page 18, subsection (3), line 23, to delete ‘subparagraph’ and to substitute ‘paragraph’.” Amendment agreed to. Section, as amended, agreed to. (iii) Section 14 agreed to. (iv) Section 15. Amendment proposed (Minister for Finance): “In page 19, subsection (1), line 20, to delete ‘26’ and to substitute ‘19, 21 to 26’.” Amendment agreed to. Section, as amended, agreed to. (v) Sections 16 to 18 inclusive, agreed to. (vi) Section 19. Amendment proposed (Deputy FitzGerald): “In subsection (3), page 24, line 33, to delete ‘nine days immediately’ and substitute ‘ninety days’.” Amendment, by leave, withdrawn. Section agreed to. (vii) Sections 20 and 21 agreed to. (viii) Section 22. Amendment proposed (Deputy Fitz-Gerald): “In page 26, subsection (2), line 10, after ‘person’ to insert ‘or that the amount of tax assessed is excessive’.” Amendment, by leave, withdrawn. Amendment proposed (Deputy Fitz-Gerald): “In page 26, subsection (2), line 11, to delete ‘fourteen’ and substitute ‘twenty-one’.” Amendment agreed to. Section, as amended, agreed to. (ix) Section 23. Amendment proposed (Deputy Fitz-Gerald): “In page 27, subsection (2) (a), line 2, after ‘excessive’ to insert ‘or that the rate of tax charged is erroneous or that the method of apportionment under section 3 (5), section 10 (8) (c), or section 11 (3) is erroneous’.” Amendment, by leave, withdrawn. Amendment proposed (Deputy Fitz-Gerald): “In page 27, subsection (2) (a), line 4, to delete ‘fourteen’ and substitute ‘twenty-one’.” Amendment agreed to. Section, as amended, agreed to. (x) Section 24 agreed to. (xi) Section 25. Amendment proposed (Minister for Finance): “In page 28, before line 1, to insert the following subsection: ‘(1) Any person aggrieved by a determination of the Revenue Commissioners in relation to— (a) a liability to tax under subsection (5) or (6) of section 17, (b) a charge of tax in accordance with regulations, or (c) a claim for repayment of tax, against which an appeal to the Appeal Commissioners is not otherwise provided for under this Act may, on giving notice in writing to the Revenue Commissioners within twenty-one days after the notification to the person aggrieved of the determination, appeal to the Appeal Commissioners.’.” Amendment agreed to. Amendment proposed (Minister for Finance): “In page 28, line 33, after ‘section 23’, to insert ‘or this section’.” Amendment agreed to. Section, as amended, agreed to. (xii) Section 26 agreed to. (xiii) Section 27. Amendment proposed (Minister for Finance): “In page 30, subsection (4), line 22, to delete ‘or assembler’.” Amendment agreed to. Section, as amended, agreed to. (xiv) Sections 28 to 33 inclusive, agreed to. (xv) Section 34. Question proposed:—“That the section stand part of the Bill.” Debate ensued. Further consideration of the Bill adjourned. 4. Adjournment. The Committee adjourned at 10 p.m. until 10.45 a.m. on Thursday, 29th June, 1972. |
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