Finance (No. 2) Bill 2023: Report and Final Stages
Dail Éireann — 2023-11-22
============================================================

Michael McGrath (FF), Cork South-Central

I move amendment No. 26:
In page 21, to delete lines 37 to 40 and substitute the following:
“(b) the upper limit shall be apportioned in respect of each of the individuals concerned in accordance with the formula—
K x L/M
where—
K is the upper limit,
L is the relievable interest in respect of the individual, and M is the relievable interest as determined by the formula in subsection
(4) in respect of all of the individuals concerned in respect of the same qualifying property.”.

---

Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted.

Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2023-11-22/debate/main
Retrieved: 2026-08-14T04:52:26+00:00
Sitting date: 2023-11-22