Brian Lenihan Jnr (Dublin West, Fianna Fail)

I thank the Deputy for raising the issue but, as I understand it, the Bill already provides for what the amendment seeks to achieve. The Bill provides for an amendment to the Taxes Consolidation Act 1997 whereby income chargeable under Schedule E will be reduced by the amount of the deduction. It also provides, crucially, for amendments to regulation 41 of Statutory Instrument No. 559 of 2001, which is the crucial statutory instrument in the area of the family income supplement and the definition of an allowable contribution under that regulation to include the new deduction within its scope.

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