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

I move amendment No. 15:

In page 12, to delete line 21 and substitute the following:“(2) Subsection (1) applies for the year of assessment 2016 and each subsequent year of assessment.”.

This section is due to commence on 1 January 2016. The Revenue Commissioners advised me that, for the avoidance of doubt, the commencement would be better stated as "for the year of assessment 2016" rather than 1 January. This amendment effectively makes that change.