Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

This new section provides them with the relief for the first time if they dispose of the land. I can understand it with regard to renting the land and I do not have a big issue with it, even though it moves away from the child. Before this, in disposing of the land for the first time, if it went to the child, the relief would have been available.