John Paul Phelan (Fine Gael)

I move recommendation No. 12:

In page 19, before section 14, to insert the following new section:

"14.—The Principal Act is amended in section 462—

(a) in subsection (1), by the deletion of paragraph (b), and

(b) in subsection (2), by inserting the words 'unless in the latter case, one or other does not have a taxable income' after the word 'wife' at the end of the subsection.".