Michael Noonan (Limerick City, Fine Gael)
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I move amendment No. 85:

In page 87, line 26, to delete “(1) This Chapter” and substitute “This Chapter”.

I propose to discuss amendments Nos. 85 to 87 together. These amendments relate to section 70 of the Bill, which inserts a new section 898S into the Taxes Consolidation Act to provide for the repeal of the EU savings directive, subject to ministerial order.

As the repeal of the EU savings directive was formally adopted by ECOFIN on 10 November 2015, a ministerial order is no longer required to commence the repeal. Amendment No. 87 therefore deletes the commencement provision in section 898S(2). Amendments Nos. 85 and 86 are consequential to this deletion.