Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I move amendment No. 94:

In page 130, subsection (1), between lines 6 and 7, to insert the following:
“(e) in paragraph 6(2) by inserting the following after clause (a):

“(aa) an investment limited partnership within the meaning of section 739J of the Taxes Consolidation Act 1997;”,”.

This amendment relates to the changes made to the tax treatment of investment limited partnerships under section 40. It is necessary in order to ensure the continuation of the existing VAT exemptions for such partnerships.