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

This deals with inter-family transfers. The title on this is generally "consanguinity relief" - the closeness in blood. Therefore, it is not about companies or strangers. It is about inter-family transfers and about the State being willing, in certain circumstances and under certain conditions, to give certain tax breaks arising from the closeness of the relationship and the intention to farm commercially.