Marian Harkin
Ceist:85. Deputy Marian Harkin asked the Minister for Finance further to Parliamentary Question No. 204 of 25 May 2021, if he will clarify the section or subsection of the Finance Act 2001 that grants the Revenue Commissioners the power under section 144(2) to impose a penalty, and the section or subsection of the Finance Act 2001 specifies the amount, limit, and or method for the calculation of such penalty; and if he will make a statement on the matter. [35229/21]
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