Paschal Donohoe (Dublin Central, Fine Gael)

I move amendment No. 24:

In page 56, line 19, to delete “subsection (7)” and substitute “subsection (8)”.

Section 40 introduces an enhanced corporation tax deduction for eligible construction expenditure with the goal of improving the viability of developing residential apartments. As this is a new measure, it may be of assistance to committee members if I address the section itself and then the amendment.