Finance (No. 2) Bill 2023: Committee Stage Seanad Éireann — 2023-12-05 ============================================================ Lynn Ruane (IND), University of Dublin I move recommendation No. 21: In page 88, between lines 33 and 34, to insert the following: “Report on deferred tax assets 46. 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/2023-12-05/debate/main Retrieved: 2026-08-14T04:52:29+00:00 Sitting date: 2023-12-05