I move:
That the rules for determining, for the purposes of income tax, capital gains tax and capital acquisitions tax, whether an individual is resident or ordinarily resident in the State and the taxation treatment of individuals who are resident, not resident, ordinarily resident or not ordinarily resident in the State be changed in the manner and to the extent specified in the Act giving effect to this Resolution."
That the taxation treatment of expenses which a person is obliged to incur as a member of the Judiciary be changed 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 for the amendment of section 18 of the Finance Act, 1993 (No. 13 of 1993), which provides for the taxation of companies holding units in undertakings for collective investment, so as to charge companies, holding such units in the course of trade, under Case I of Schedule D."
That provision be made in the Act giving effect to this Resolution for the amendment of subsection (4) of section 83 of the Corporation Tax Act, 1976 (No. 7 of 1976), which is concerned with the taxation of distributions made to persons not resident in the State, so as to restrict the application of that subsection to distributions made to persons neither resident nor ordinarily resident in the State."
That provision be made in the Act giving effect to this Resolution for the amendment of subsection (1) of section 25 of the Finance Act, 1989 (No. 10 of 1989) to ensure that the attribution of distributions to accounting periods for the purposes of section 45 of the Finance Act, 1980 (No. 14 of 1980), will also have effect for the purposes of section 64, 76, 93 and 170 of the Corporation Tax Act, 1976 (No. 7 of 1976)."