Finance Bill 2020: Report Stage Dail Éireann — 2020-12-02 ============================================================ Paschal Donohoe (FG), Dublin Central I move amendment No. 15: In page 15, to delete lines 20 and 21, and substitute the following: “(vi) make an order either that subsection (8) of section 485 shall cease to be in operation on and from such day, or that the election referred to in paragraph (b) of that subsection, which that subsection enables a qualifying person to make, shall not be exercisable save in such circumstances, as the Minister for Finance— (I) considers necessary to— (A) fulfil, better, the objectives specified in subsection (1)(a), or (B) facilitate the furtherance of any of the purposes specified in subsection (1)(c), and (II) specifies in the order, and any matter that is provided for in the preceding subparagraphs is referred to in section 485(3) as a ‘modification’.”. --- 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/2020-12-02/debate/main Retrieved: 2026-08-14T04:48:52+00:00 Sitting date: 2020-12-02