Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I move amendment No. 50:

In page 132, between lines 30 and 31, to insert the following:"Amendment of Finance (Local Property Tax) Act 2012

99. Finance (Local Property Tax) Act 2012 is amended by inserting the following new section 53A—

"53A.Local property tax paid in respect of a rented property shall be deductible by a liable person in accordance with section 11 for income tax or corporation tax purposes.".".

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