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Dáil Éireann díospóireacht -
Tuesday, 6 Mar 2007

Vol. 633 No. 1

Finance Bill 2007: Financial Resolutions.

I move the following resolutions:

THAT section 234 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides that certain income derived from patent royalties is exempt from tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

THAT the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) be amended in the manner and to the extent specified in the Act giving effect to this Resolution, to provide for relief from stamp duty where a farmer sells land and purchases land, in order to consolidate that farmer's holding, in the period 1st July 2007 to 30th June 2009 and where both the sale and purchase occur within 18 months of eachother.

Question put and agreed to.
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