Mary Harney (Dublin Mid West, Progressive Democrats)

I move amendment No. 54:

In page 33, to delete lines 31 to 42 and substitute the following:

"(b) by inserting the following subsection after subsection (2):

"(2A) Where, for any relevant year of assessment, an employer makes a payment of emoluments to an employee consisting of a perquisite in the form of a payment to an authorised insurer under a relevant contract, and such payment qualifies for relief under section 470B for that relevant year of assessment, section 112 shall apply as if the perquisite were increased by the amount of the age-related tax credit or age-related tax credits, as the case may be, that the employee is entitled to under section 470B in respect of the payment.", and

(c) in subsection (3), by deleting "(within the meaning of section 983)".".

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