I move:
That for the purpose of any Act of the present session to amend the law relating to inland revenue and to make further provisions in connection with finance, it is expedient to authorise—
(a) the making of any repayments of taxes that may be appropriate in accordance with—
(i) any section of the said Act providing for limits of time for making repayment claims in respect of income tax,
(ii) any section of the said Act providing for amendment of Chapter VI of Part IV of the Income Tax Act, 1967, and Part IX of the Finance Act, 1963, and
(iii) any section of the said Act under which provisions are substituted for Chapter VII of Part IV of the Income Tax Act, 1967, and Part VII of the Income Tax Act, 1965, and
(b) such payments out of moneys provided by the Oireachtas as are necessary to give effect to any section of the said Act under which superannuation terms for certain Appeal Commissioners are specified.
