I move:
That section 46B of the Corporation Tax Act, 1976 (No. 7 of 1976), which relates to the charge to corporation tax on gains or losses arising by virtue of section 46A of the Corporation Tax Act, 1976, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That section 20A of the Capital Gains Tax Act, 1975 (No. 20 of 1975), which relates to capital gains tax and corporation tax in respect of foreign life assurance policies, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.