Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I wish to notify the committee of the intention by the Minister for Finance to bring forward amendments relating to the CGT entrepreneur relief on Report Stage. One of the amendments will relate to a further modification of the minimum shareholding requirement in the entrepreneur relief provisions and a second amendment will relate to section 542 of the Taxes Consolidation Act, to deal with the impact of the revised entrepreneur relief provisions on certain disposals of land acquired under compulsory purchase orders.