Mary Butler (Waterford, Fianna Fail) | Oireachtas source

I move amendment No. 13:

In page 33, between lines 25 and 26, to insert the following:

"Determination as to farm or business relief where family successor fulfils undertaking 15. The Principal Act is amended by the insertion of the following section after section 14L (inserted by section 14):

"14M. (1) This section applies where—

(a) a determination has been made under section 14C(2)(a) in respect of a person (in this section referred to as the ‘relevant person’) in relation to a particular family asset,

(b) the period to which the undertaking given by the family successor in relation to the particular family asset under section 14A(3)(d), 14F(8)(b), 14G(4)(b) or 14H(5)(b) relates expires,

(c) if the relevant person has died, the relevant person’s partner (in this section referred to as ‘the partner’) has an interest in the particular family asset, and

(d) after the expiry of the period mentioned in paragraph (b)—

(i) the Executive has made a determination under section 7(8)(a) that the partner needs care services,

(ii) the Executive has made a determination under section 11(1) in relation to the partner, and

(iii) the partner has received any combination of relevant services for a period of 3 years (which period need not be continuous).

(2) The partner need not make an application under this Act for the appointment of a family successor in relation to the particular family asset.

(3) The Executive shall make a determination that, with effect from the date specified in the determination, paragraph 6B of Part 3 of Schedule 1 applies in respect of the partner in relation to the particular family asset.

(4) Where the Executive makes a determination under subsection (3), the date specified in the determination shall not be earlier than the date by which the partner has received any combination of relevant services for a period of 3 years (which period need not be continuous).

(5) In this section, ‘relevant services’ has the same meaning as in section 14C.".".

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