I move amendment No. 115:
In page 143, between lines 28 and 29, to insert the following:
"and
(c) in subsection (2) by the insertion after paragraph (d) of the following paragraph:
‘(dd) the refusal of an application for an appeal hearing;'.".
This amendment is necessary to bring the appeals provisions for VAT fully in line with the extended provisions in income tax and other taxes. The amendment allows a taxpayer who is refused an appeal hearing by Revenue to appeal this decision.
Amendment No. 116 was discussed with amendment No. 96.
I move amendment No. 116:
In page 144, before section 122, to insert the following new section:
122.— The First Schedule (inserted by the Act of 1978) to the Principal Act is hereby amended
(a) in paragraph (i) by the substitution of the following subparagraph for subparagraph (e):
‘(e) the granting and the negotiation of credit and the management of credit by the person granting it,',
and
(b) in paragraph (xxiii) by the insertion after ‘organisations' of ‘with the exception of facilities to which paragraph (viib) or (viic) of the Sixth Schedule refers'.".
Is it agreed that section 122 be deleted from the Bill? Agreed.
Section 122 deleted.
