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

Michael McGrath (FF), Cork South-Central

I move amendment No. 62:
In page 72, between lines 26 and 27, to insert the following:
“(e) the repayment, redemption or purchase by -
(i) a company to whom a relevant loan was made, or
(ii) in a case where a relevant loan was made to an indirect qualifying subsidiary, the intermediate holding company that directly holds 75 per cent or more of the ordinary share capital of the indirect qualifying subsidiary,
of any of its own share capital and references in subsection (5)(a) to the repayment of the principal amount advanced shall be construed as the amount paid for the repayment, redemption or purchase of the share capital of the company or the intermediate holding company, as the case may be.”.

---

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