Simon Harris (Wicklow, Fine Gael) | Oireachtas source

Amendments Nos. 13 and 14 are connected and relate to section 13(d). This paragraph relaxes the requirements for tax residency for individuals coming to the State. Such individuals will no longer be prevented from claiming relief by reason of having dual residency. The wording employed in the Bill as initiated may inadvertently delay relief in certain circumstances. Amendments Nos. 15 and 16 are technical amendments.