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IMEACHTAÍ AN CHOISTE SPEISIALTA.PROCEEDINGS OF THE SPECIAL COMMITTEE.Dé Céadaoin, 28 Meitheamh, 1972.Wednesday, 28th June, 1972.1. Chruinnigh an Coiste ar 7.30 p.m. 2. Comhaltaí i Láthair. Bhí na comhaltaí seo a leanas i láthair:— An Teachta Ó hÉilí (sa Chathaoir), an tAire Airgeadais, na Teachtaí Peadar de Barra, Éamonn Ó Coileáin, Mac Gearailt, Mac Giolla Phádraig (Baile Átha Cliath Láir), Ó Gallchóir, Ó Cinnfhaolaidh, Ó Donnabháin, Mícheál Mac Gabhann agus Ó Tuichligh. 3. An Bille a Bhreithniú. D’athchrom an Coiste ar an mBille a bhreithniú. (i) Alt 12. Do hathchromadh ar an díospóireacht ar an leasú seo a leanas a thairg an Teachta Mac Gearailt an 22 Meitheamh:— “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’.” Ceist curtha: rinne an Coiste vótáil: Tá, 5; Níl, 6. Tá:—na Teachtaí Peadar de Barra, Éamonn Ó Coileáin, Mac Gearailt, Ó Donnabháin agus Ó Tuichligh. Níl:—An tAire Airgeadais, na Teachtaí Mac Giolla Phádraig (Baile Átha Cliath Láir), Ó Gallchóir, Ó hÉilí, Ó Cinnfhaolaidh agus Mícheál Mac Gabhann. Faisnéiseadh dá réir sin go rabhthas tar éis diúltú don cheist. Tairgeadh leasú (An Teachta Mac Gearailt): “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’.” Tarraingíodh siar an leasú, faoi chead. Tairgeadh leasú (An Teachta Mac Gearailt): “In page 17, to delete subsection (3).” Tarraingíodh siar an leasú, faoi chead. Aontaíodh an t-alt. (ii) Alt 13. Tairgeadh leasú (An tAire Airgeadais): “In page 18, subsection (3), line 23, to delete ‘subparagraph’ and to substitute ‘paragraph’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (iii) Aontaíodh alt 14. (iv) Alt 15. Tairgeadh leasú (An tAire Airgeadais): “In page 19, subsection (1), line 20, to delete ‘26’ and to substitute ‘19, 21 to 26’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (v) Aontaíodh ailt 16 go 18 go huile. (vi) Alt 19. Tairgeadh leasú (An Teachta Mac Gearailt): “In subsection (3), page 24, line 33, to delete ‘nine days immediately’ and substitute ‘ninety days’.” Tarraingíodh siar an leasú, faoi chead. Aontaíodh an t-alt. (vii) Aontaíodh ailt 20 agus 21. (viii) Alt 22. Tairgeadh leasú (An Teachta Mac Gearailt): “In page 26, subsection (2), line 10, after ‘person’ to insert ‘or that the amount of tax assessed is excessive’.” Tarraingíodh siar an leasú, faoi chead. Tairgeadh leasú (An Teachta Mac Gearailt): “In page 26, subsection (2), line 11, to delete ‘fourteen’ and substitute ‘twenty-one’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (ix) Alt 23. Tairgeadh leasú (An Teachta Mac Gearailt): “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’.” Tarraingíodh siar an leasú, faoi chead. Tairgeadh leasú (An Teachta Mac Gearailt): “In page 27, subsection (2) (a), line 4, to delete ‘fourteen’ and substitute ‘twenty-one’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (x) Aontaíodh alt 24. (xi) Alt 25. Tairgeadh leasú (An tAire Airgeadais): “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.’.” Aontaíodh an leasú. Tairgeadh leasú (An tAire Airgeadais): “In page 28, line 33, after ‘section 23’, to insert ‘or this section’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (xii) Aontaíodh alt 26. (xiii) Alt 27. Tairgeadh leasú (An tAire Airgeadais): “In page 30, subsection (4), line 22, to delete ‘or assembler’.” Aontaíodh an leasú. Aontaíodh an t-alt, mar a leasaíodh. (xiv) Aontaíodh ailt 28 go 33 go huile. (xv) Alt 34. Ceist tairgthe:—“Go bhfanfaidh an t-alt mar chuid den Bhille.” Tharla Díospóireacht. Cuireadh breithniú breise ar an mBille ar athló. 4. Athlá. Chuaigh an Coiste ar athló ar 10 p.m. go dtí 10.45 a.m. Déardaoin, 29 Meitheamh, 1972. |
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