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Dáil Éireann díospóireacht -
Wednesday, 11 May 1988

Vol. 380 No. 5

Finance Bill, 1988: Financial Resolutions.

I move:

That money deducted (pursuant to any provision of the Act giving effect to this Resolution providing for the deduction from payments due to persons in default in respect of the payment of certain taxes of the whole or part of the amount of the tax concerned) from payments due to certain taxable persons in certain circumstances be subjected to value-added tax.

Question put and agreed to.

I move:

That provision be made in the manner and to the extent specified in the Act giving effect to this Resolution for the payment of fees to sheriffs and county registrars by persons in respect of payments in specified circumstances of arrears of certain taxes and interest on certain taxes, and of certain costs, made by those persons following the lodgment for execution with sheriffs and county registrars of execution orders, or certificates under section 485 of the Income Tax Act, 1967, in respect of those arrears.

Question put and agreed to.
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