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

I move amendment No. 48:
In page 27, between lines 33 and 34, to insert the following:
“(f) Where the conditions referred to in paragraph (c) are met, the excess amount shall carry interest as determined in accordance with section 1080(2)(c) as if the reference to the date when the tax became due and payable were a reference to the day after the day on which the specified period ends.”.

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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