Simon Harris (Wicklow, Fine Gael)
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I move amendment No. 42:

In page 78, line 30, after “Act 1997” to insert “or section 121, as the case may be,”.

These amendments to section 21 of the Stamp Duties Consolidation Act 1999 and section 67 of the Capital Acquisitions Tax Consolidation Act 2003, respectively, clarify that because disputes about land valuations may involve rights of appeal under two separate provisions, references to assessments which are not appealed becoming final and conclusive have to refer to an additional section in both cases. The amendments insert the necessary references to the additional sections.