Alice-Mary Higgins (Independent) | Oireachtas source

I move recommendation No. 5:

In page 88, between lines 6 and 7, to insert the following:"86.The Minister for Finance shall, within six months of the passing of this Act, prepare and lay before both Houses of the Oireachtas a report with recommendations as to-

(a) how Part 30 of the Principal Act might be amended to allow for replacement of the current marginal rate tax relief in respect of private pensions with a standard rate tax relief, and

(b) how Part 30 of the Principal Act might be amended to allow for replacement of the current marginal rate tax relief in respect of private pensions with a single rate tax relief of 30 per cent.".