Special Committee on the Finance Bill, 1992 debate -
Wednesday, 13 May 1992

SECTION 214.

Amendment No. 146 not moved.

Mr. B. Ahern

I move amendment No. 147:

In page 217, line 29, after "premises" to insert "or place".

As relevant operations, especially construction operations, may be carried on in places other than premises — they can be carried on as part of roadworks — it is necessary to amend section 214 by inserting in the second line of subsection (2) of the new section 17a, after "premises", the words "or place". A corresponding amendment is required in paragraph one of subsection (2).

Amendment agreed to.

Mr. B. Ahern

I move amendment No. 148:

In page 217, line 43, before "to produce" to insert "or in that place".

Amendment agreed to.

Section, as amended, agreed to.