Michael Noonan (Limerick City, Fine Gael)

I move amendment No. 3:

In page 76, column 4, line 54, to delete "made under section 175 of" and substitute " under Part 15 of".

This is a technical amendment which ensures qualified cohabitants who apply to the court for a redress order under the Civil Partnership and Certain Rights and Obligations of Cohabitants Act will be exempt from capital acquisitions tax on transfers under all such orders. This aligns the capital acquisitions tax treatment of court orders made on the break-up of a cohabiting relationship with the treatment of similar court orders made on the breakdown of a marriage or civil partnership. The non-inclusion in the Bill, as published, was an oversight.

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