Kevin Humphreys (Dublin South East, Labour) | Oireachtas source

I move amendment No. 21:

In page 9, after line 22, to insert the following:

“Elections under Taxes Consolidation Act 1997 relating to charging, collection and recovery of certain contributions

18. (1) Section 23 of the Principal Act is amended—

(a) in subsection (5) (amended by section 5 of the Act of 2013)—

(i) in paragraph (a), by the substitution of “by the spouse in respect of whom the election is made” for “by a wife”,

(ii) in paragraph (a), by the substitution of “the other spouse” for “her husband”, and

(iii) in paragraph (b), by the substitution of “each spouse” for “the husband or the wife”,

and

(b) by the insertion of the following subsection after subsection (6):

“(7) In subsection (5), ‘spouse’ means each person of a married couple who are living together.”.

(2) Section 30G (inserted by section 6 of the Act of 2013) is amended—

(a) in subsection (5)—

(i) in paragraph (a), by the substitution of “by the spouse in respect of whom the election is made” for “by a wife”,

(ii) in paragraph (a), by the substitution of “the other spouse” for “her husband”, and

(iii) in paragraph (b), by the substitution of “each spouse” for “the husband or wife”,

and

(b) by the insertion of the following subsection after subsection (7):

“(8) In subsection (5), ‘spouse’ means each person of a married couple who are living together.”.”.