Michael Noonan (Limerick City, Fine Gael)
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I move amendment No. 1:

In page 66, between lines 15 and 16, to insert the following:

"

"

"

This is a technical amendment which I commend to the House. It ensures communications with Revenue by civil partners in respect of joint assessment can be made electronically.

Michael Noonan (Limerick City, Fine Gael)
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I move amendment No. 2:

In page 70, column 4, lines 66 to 69, to delete "the civil partner of one or more of his or her lineal descendents" and substitute "a lineal descendant of his or her civil partner".

This is a technical amendment that I commend to the House and which corrects a typographical error.

Michael Noonan (Limerick City, Fine Gael)
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I move amendment No. 3:

In page 76, column 4, line 54, to delete "made under section 175 of" and substitute " under Part 15 of".

This is a technical amendment which ensures qualified cohabitants who apply to the court for a redress order under the Civil Partnership and Certain Rights and Obligations of Cohabitants Act will be exempt from capital acquisitions tax on transfers under all such orders. This aligns the capital acquisitions tax treatment of court orders made on the break-up of a cohabiting relationship with the treatment of similar court orders made on the breakdown of a marriage or civil partnership. The non-inclusion in the Bill, as published, was an oversight.

Michael Noonan (Limerick City, Fine Gael)
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I thank Members opposite for facilitating me by coming into the Chamber so expeditiously this afternoon, as the call came sooner than expected.

Michael McGrath (Cork South Central, Fianna Fail)
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I thank the Minister and his officials for advancing the Bill so efficiently following on the adoption last year of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act. This is landmark legislation and the all-party consensus in the House is particularly to be welcomed. I look forward to the enactment of the Bill.

Pearse Doherty (Donegal South West, Sinn Fein)
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I also thank the Minister and his officials for introducing this legislation in such a speedy manner and I am delighted that I have been able to facilitate its passage. Maturity in politics and the State is demonstrated by Members' ability to reach agreement on this legislation and the previous legislation that necessitated its passage in the first instance, namely, the Civil Partnership and Certain Rights and Obligations of Cohabitants Act. It is welcome that the Bill is being given legal effect.

Joanna Tuffy (Dublin Mid West, Labour)
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This Bill which is certified to be a money Bill in accordance with Article 22.2.1° of the Constitution will be sent to the Seanad.