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Special Committee on the Finance Bill, 1992 díospóireacht -
Tuesday, 12 May 1992

SECTION 100.

Amendment No. 82:
In page 129, subsection (11), line 25, to delete "deemed to have failed to have complied with" and substitute "presumed, until the contrary is proved, to have contravened or failed to comply with (as the case may be)".
This is a technical amendment the purpose of which is to align the text of the subsection with other similar provisions in the Chapter.

Could I ask the Minister whether, under section 100 and this Chapter, he envisages a mushrooming of warehouses to comply with the terms of the Directive? Speaking as a Border Deputy, if the UK including Northern Ireland implemented a different regime or if there was a longer delay in the implementing of this directive there, might it lead to a mushrooming of warehouses along the Border or at ports?

The intention is to retain the existing network of warehouses. There have been no demands for additional ones and if there were, the Revenue Commissioners would have to approve them and would be slow to do so for control reasons.

What is the section that deals with exemptions for marked gas oil? I am talking about static machinery such as cranes which are allowed to use marked gas oil while other static machinery may not. Does that come under section 99?

I am advised that it is not involved here. It is in existing national law.

Am I not in a position to seek any changes in this legislation regarding machinery that qualifies for exemption from this order?

It is not in the legislation.

Take a Private Members' Bill.

If Deputy Hogan signals a Report Stage amendment to the Principal Act could he file an amendment on Report Stage?

I have no doubt that without too much difficulty he will find a mechanism between now and tomorrow night to signal it under some section.

If that is the only mechanism at my disposal I want to indicate at this stage to the committee that I will be seeking an amendment on Report Stage to define specific machinery mentioned under the exemption powers in the various paragraphs applicable.

Would the Minister advise Deputy Hogan what section of which Finance Bill he should seek to amend?

And produce a suitable draft.

It is being discussed at the moment as part of the EC structures.

Are they aware that I have a particular case in mind?

The case will be looked at.

Could we have the reference?

It will be provided.

Amendment agreed to.
Section 100, as amended, agreed to.
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