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

I move amendment No. 7:

In page 10, to delete lines 6 to 8.

I propose to take amendments No. 7 to 12, inclusive, and amendment No. 98 together as they all relate to section 6 of the Bill. I propose to deal with amendments Nos. 7, 9, 10 and 11 initially. These amendments are essentially technical in nature and their main purpose is to clarify that the exemption provided for under section 6 will only apply to a non-resident non-executive director of a company. Using the term "full-time working director" in the section could have opened up the exemption to part-time executive directors travelling from outside of the State.

I have also taken the opportunity to amend the definition of "travel" to include travel by motorcycle. I am also making it clear that the exemption will apply to expenses incurred on and from 1 January 2016. I commend these amendments to the committee.