I move:
(1) That section 65 (5) of the Finance Act, 1982 (No. 14 of 1982), shall be amended, as on and from the 1st day of April, 1984, by the insertion of the following subparagraph after subparagraph (d):
"(dd) relating to a person under the age of 18 years who is travelling as a member of a group of at least 10 such persons on a journey organised for educational purposes by a primary school or a post primary school or by a voluntary non profit-making organisation established for the purpose of promoting the educational advancement or welfare of young persons, or".
(2) That, where a passenger ticket within the meaning of section 65 of the Finance Act, 1982, is received in the State on or after the 26th day of January, 1984, by the person to whose carriage it relates or by another person on his behalf, the ticket shall, notwithstanding that it was sent or brought to the State from outside the State, be deemed, for the purposes of the said section 65, to have been issued in the State and to have been so issued on the date on which it was sent or brought to the State.
(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).