Finance Bill 2022: Report and Final Stages Seanad Éireann — 2022-12-13 ============================================================ Alice-Mary Higgins (IND), National University of Ireland I move recommendation No. 4: In page 103, between lines 30 and 31, to insert the following: "Report on Deferred Tax Assets 44. The Minister shall, within 12 months of the passing of this Act, lay a report before both Houses of the Oireachtas outlining the potential for removing the qualification to utilise deferred tax assets from any bank which seeks to act on a removal of restrictions on pay or bonuses.". --- 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/seanad/2022-12-13/debate/main Retrieved: 2026-08-14T04:51:25+00:00 Sitting date: 2022-12-13