Ciarán Cannon (Fine Gael)

I move recommendation No. 4:

In page 7, before section 2, but in Chapter 2, to insert the following new section:

2.—The Principal Act is amended in section 531A(1) by substituting the following for the definition of "aggregate income":

"'aggregate income for the year of assessment', in relation to an individual and a year of assessment, means the aggregate of the individual's relevant emoluments in the year of assessment, including relevant emoluments that are paid in whole or in part for a year of assessment other than the year of assessment during which the payment is made, and relevant income for the year of assessment, but excluding any amounts paid by an employer under section 787E(1) and section 787E(2):".

With respect, I would like the Minister to respond as he did to Senator White earlier, and I reserve the right to comment afterwards.