Seamus Brennan
Ceist:62 Mr. S. Brennan asked the Minister for Finance if his attention has been drawn to an anomaly in section 23 of the Finance Act, 1981, regarding rented residential accommodation which is discriminatory against widows in view of the fact that a section 23 property in the late husband's name passes exclusively to the widow for her maintenance within the ten years of life of the tax relief, with the relief being clawed back in the year of death; his views on whether this is an unintentional anomaly in view of the fact that, if the section 23 property is in the name of a wife and either spouse dies, no additional tax arises, as is the case if the section 23 property is in the name of the husband and the wife dies; his further views on whether the continuation of this anomaly could lead to the section 23 property being sold to pay the taxes at a time when, in many cases, a widow is most in need of relief; whether concessional relief is available; if so, the circumstances under which concessional relief is given; the plans, if any, he has to retrospectively amend this legislation or to arrange that a husband's death will be ignored for section 23 tax relief purposes when the death occurs before the expiry of the tax relief period; and if he will make a statement on the matter. [8578/96]