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

I move amendment No. 83:

In page 82, between lines 30 and 31, to insert the following:“(b) in section 5 by inserting the following after subsection (1):

“(1A) In the Capital Gains Tax Acts, any reference, howsoever expressed, to an individual—

(a) being a man, a married man or a husband, shall be construed as including, as necessary, a reference to a woman, a married woman or a wife, and

(b) being a woman, a married woman or a wife, shall be construed as including, as necessary, a reference to a man, a married man or a husband.”,”.

Section 67 inserts a new interpretation section into the Taxes Consolidation Act to ensure the references to marriage throughout the taxes Acts are interpreted in a gender-neutral manner, thereby facilitating the tax assessment of same-sex married couples in the same manner as other married couples. This amendment addresses a drafting oversight by clarifying that this section also applies to capital gains tax.