Paddy Burke (Fine Gael)

Amendments Nos. 17 and 27 are related and may be discussed together. Is that agreed? Agreed.

Government amendment No. 17:

In page 13, between lines 31 and 32, to insert the following subsection:

"(2) The Revenue Commissioners shall not be bound by a determination of the Authority as to whether a purpose is of public benefit or not in the performance by them of any function under or in connection with—

(a) section 207, 208 or 609 of the Taxes Consolidation Act 1997,

(b) section 17 or 76 of the Capital Acquisitions Tax Consolidation Act 2003,

or

(c) section 82 of the Stamp Duties Consolidation Act 1999.".