Finance (No. 2) Bill 2023: Report and Final Stages
Seanad Éireann — 2023-12-12
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Frances Black (IND), Industrial and Commercial Panel

I move recommendation No. 2:
In page 88, between lines 33 and 34, to insert the following:
“Report on limitation of deferred tax assets
46. The Minister shall, within 6 months of the passing of this Act, lay a report before both Houses of the Oireachtas outlining the potential revenue implications for the State if the 50 per cent limit on deferred tax assets was reimposed.”

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2023-12-12/debate/main
Retrieved: 2026-08-14T04:52:31+00:00
Sitting date: 2023-12-12