Finance (No. 2) Bill 2023: Report and Final Stages
Dail Éireann — 2023-11-22
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Michael McGrath (FF), Cork South-Central

I move amendment No. 51:
In page 62, to delete lines 15 to 28 and substitute the following:
“ “(4) Where this section applies and the lessor is a company, the amount to be included in the income of the lessor in respect of a relevant lease shall be -
(a) where the relevant lease is a finance lease, the amount of income from such a lease computed in accordance with generally accepted accounting practice, or
(b) where the relevant lease is an operating lease, the amount of income from such a lease as would be computed in accordance with generally accepted accounting practice if the relevant lease was a finance lease.”.

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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