I move:
That section 407 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which relates to the restriction on the use of losses and capital allowances for a qualifying shipping trade, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
That provision be made in the Act giving effect to this Resolution to amend the Taxes Consolidation Act 1997 (No. 39 of 1997) as respects the tax treatment of interest paid on wholesale debt instruments in the manner and to the extent specified in the Act.
That provision be made in the Act giving effect to this Resolution, in the manner and to the extent specified in that Act, for amending sections 49 and 57 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), in relation to claims for repayments, the payment of interest on repayments and the raising of assessments.
That provision be made in the Act giving effect to this Resolution, in the manner and to the extent specified in that Act, for amending section 81 of the Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003).