Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I understand the Chairman has been very flexible. Although the amendments to section 5 have been ruled out of order, I commend the Minister on the review of research and development tax credits, which is overdue. The deadline for submissions is the end of this month. My amendment was not about striking out this section on 75% to 50% but was about a commencement order. If we are having a review, we should not be increasing the scope of the research and development tax credits at this point. We should allow the review to take place before we enact that. This amendment was to allow the Minister to commence this after the review is completed.