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

Michael McGrath (FF), Cork South-Central

I move amendment No. 50:
In page 60, between lines 4 and 5, to insert the following:
“(b) in section 77, by the insertion of the following subsection after subsection (3):
“(3A) In respect of a company that carries on a leasing activity in respect of which the company is within the charge to corporation tax under Case IV of Schedule D, in computing the income from such leasing activity so chargeable, section 76(5)(b) shall not prevent the deduction of yearly interest.”,”.

---

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