Finance Bill 2020: Report Stage
Dail Éireann — 2020-12-02
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Paschal Donohoe (FG), Dublin Central

I move amendment No. 27:
In page 21, between lines 38 and 39, to insert the following:
“(8) (a) Where, in relation to a relevant business activity carried on by a person—
(i) applicable business restrictions provisions were in operation such that a qualifying person made a claim under this section in respect of a claim period and that claim, taken together with any claims made by the person immediately preceding that claim, is in respect of a continuous period of not less than three weeks, and
(ii) those applicable business restrictions provisions cease to be in operation,
then, where that qualifying person, within a reasonable period of time from the date on which the applicable business restrictions provisions cease to be in operation, resumes or continues, as the case may be, supplying goods or services to customers from the business premises in which the qualifying person’s relevant business activity is carried on, that qualifying person may make an election under paragraph (b).
(b) Where no part of the week immediately following the date on which the applicable business restrictions provisions ceased to be in operation in respect of a relevant business activity would otherwise form part of a Covid restrictions period or a Covid restrictions extension period, a qualifying person to whom paragraph (a) applies may elect to treat that week as a Covid restrictions extension period and may make a claim under this section in respect of that period.”.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2020-12-02/debate/main
Retrieved: 2026-08-14T04:48:52+00:00
Sitting date: 2020-12-02