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

I move amendment No. 76:

In page 60, between lines 1 and 2, to insert the following: "61. The Minister shall within 6 months of the passing of this Act, prepare and lay before the Oireachtas a report on the possible extension of the Capital Gains Tax Relief for farm restructuring to Stamp Duty.".

I propose to withdraw this amendment as I want to rephrase it before Report Stage. I also signal that I propose to bring forward an amendment on Report Stage to deal with the issue of incentivising donations to charity in legacy, in other words, providing incentives through the capital acquisitions tax code.