Michael McGrath (Cork South Central, Fianna Fail)
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I move amendment No. 10:

In page 7, to delete lines 37 and 38.

This relates to the new tax credit for fishers which I welcome and which follows the marine taxation review conducted by Indecon consultants and submitted to the Department in October 2015. There is a sunset clause, running to 2022. What is the basis and reasoning for this? Is it possible to remove it?