(1) Chapter 1 of Part 18 of the Principal Act is amended:
(a) in section 520(1), in the definition of "relevant payment" -
(i) in subparagraph (i) by substituting "applies," for "applies, and",
(ii) in subparagraph (ii) by substituting "section, and" for "section;", and
(iii) by inserting the following after subparagraph (ii):
"(iii) a payment by one accountable person to another in reimbursement of a relevant payment;", and
(b) in section 525 by substituting the following for subsection (6):
"(6) The provisions of Chapter 2 relating to the assessment, collection and recovery of tax deductible under section 531(1) shall apply to the assessment, collection and recovery of appropriate tax.".
(2) Schedule 13 to the Principal Act is amended -
(a) by substituting "79. Horse Racing Ireland." for paragraph 79,
(b) by deleting "104. The National Pensions Reserve Fund Commission.", and
(c) by adding the following after paragraph 120:
"121. Human Rights Commission.
122. Financial Services and Pe
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