Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 48:

In page 84, to delete lines 35 to 39 and substitute the following:
" 'property income', in relation to a company or group, means the property profits of the company or group, as the case may be, as—(a) reduced by the property net gains of the company or group, as the case may be, where property net gains arise, or
(b) increased by the property net losses of the company or group, as the case may be, where property net losses arise;".