I move:
That provision be made in the Act giving effect to this Resolution to amend section 3 of the Finance Act, 1969 (No. 21 of 1969), so as to limit the deduction to which an individual may be entitled under that section, in respect of a person employed by that individual to take care of an incapacitated individual, to the lesser of the net cost of employing that person and the amount of the deduction specified in the section.