Amendment No. 41 is related to amendment No. 39 and both may be discussed together.
SECTION 29.
Chairman
I move amendment No. 39:
In page 55, between lines 19 and 20, to insert the following:
"qualifying mine means a mine that is being worked for the purpose of obtaining scheduled minerals, dolomite and dolomitic limestone, calcite and gypsum, or any of those minerals;".
These amendments are clarifications as to which mines qualify for the purposes of obtaining tax relief. The schedules specify the particular kinds of minerals which will be included. They include dolomite, dolomitic limestone, calcite, gypsum or any of those minerals.
Amendment agreed to.
Chairman
Amendment No. 40, in the name of Deputy McCreevy, is out of order as it involves a potential charge on the Exchequer.
Amendment No. 40 not moved.
I move amendment No. 41:
In page 59, line 33, to delete "Section 157 of the Corporation Tax Act, 1976," and substitute “Section 119”.
Amendment agreed to.
Section 29, as amended, agreed to.
Sections 30 to 32, inclusive, agreed to.