Michael Noonan (Limerick City, Fine Gael)
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I move amendment No. 11:

In page 15, line 36, after "tax" to insert the following:"or is not liable in a territory with the government of which arrangements are for the time being in force by virtue of section 826(1) (or in a territory with the government of which arrangements have been made which on completion of the procedures set out in section 826(1) will have the force of law) to a tax that corresponds to income tax".