I move the acceptance of recommendation No. 1:
Section 14
1. In page 15, line 28, that ", or such longer period as the Revenue Commissioners may by notice in writing allow," be inserted after "years".
The recommendation suggests that the period of time within which a family settlement should qualify under section 14 (6) should be extended from two years to three years. That was the recommendation of Senators Ryan and Years. It is accepted that in certain circumstances such as, for instance, geographical separation, it may not be possible to get the various interested parties to come together and that the limitation of two years would prevent deserving cases from benefiting from the provision in subsection (6) of section 14. Indeed, it might happen that the limitation of three years might have a similar effect. In practice, arrangements may take a number of years to complete especially where there are large families and some of them are living abroad.
It is, therefore, agreed that the period of time should be extended. In some cases a period of three years might not be adequate to provide for this possibility and to give a degree of flexibility it would be better to give the Revenue Commissioners some discretion rather than confine the period to any particular period of years. It will normally be expected that the two year period will apply but the interested parties may inform the commissioners of any difficulties which they encounter and on the basis of the facts the commissioners will allow a suitable extension of time. I trust the House will find the recommendation acceptable.