Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 14:

In page 19, to delete lines 38 to 40 and substitute the following:“(a) an amount equal to the deduction shall be deemed to be profits or gains computed under section 97(1) in the year of assessment in which that person ceases to let the premises concerned as a rented residential premises, and”.