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

I move amendment No. 110:

In page 102, line 21, to delete "or".

Amendment No. 112 is the substantive amendment of the group while amendments Nos. 110 and 111 are consequential formatting matters. Amendment No. 112 seeks to correct a drafting oversight in section 62 of the Bill as published. The section provides for the information to be submitted to the Revenue Commissioners in the context of the development of an electronic process to apply for probate in relation to the estate of a deceased person. However, the requirement to submit information when applying for probate where an estate holds Irish property but the deceased person is tax resident or domiciled in another state was unintentionally omitted from section 62 during the drafting process. The amendment addresses this omission to ensure the provisions operate as intended and are in line with current requirements. I commend the amendments to the committee.