I move:
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 the Taxes Consolidation Act, 1997 (No. 39 of 1997)—
(i) in Chapter 1 of Part 22, which deals with income tax and corporation tax on profits or gains from dealing in or developing land, by charging certain such profits or gains to income tax at a rate of 80% to the extent that those profits or gains are attributable to the rezoning of that land to residential, commercial or industrial use or to a mixture of such uses, and
(ii) in Chapter 2 of Part 22, which deals with the taxation of capital gains on a disposal of development land, by charging certain such gains to capital gains tax at a rate of 80% to the extent that those gains are attributable to the rezoning of that land to residential, commercial or industrial use or to a mixture of such uses."