Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I thank the Minister for his remarks and welcome his intention to introduce an amendment on Report Stage. Has he framed it already or is it under consideration? Is he considering an exemption from stamp duty along the lines of the CGT exemption which applies for restructuring which meets the consolidation test or is it a lower rate of stamp duty? Has he considered what he hopes to bring in?