Leo Varadkar (Dublin West, Fine Gael) | Oireachtas source

This amendment will mean that the section will not apply in the case of a ship using the letters "IRL" with a number issued for sports purposes. For example, a sports craft might be registered in another state but the person sailing it could be representing Ireland. This will allow the person to display the letters "IRL" to show they are representing Ireland without being prosecuted for assuming Irish character.