Oireachtas Joint and Select Committees
Wednesday, 19 November 2014
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Finance Bill 2014: Committee Stage (Resumed)
2:00 pm
Simon Harris (Wicklow, Fine Gael) | Oireachtas source
This is the specific purpose of the amendment, that only companies that are up and running - real companies doing real business - in advance of 1 January can avail of it, rather than shelf companies. We wanted to ensure that real and potential ongoing investment that was at an advanced stage was allowed get to fruition. That certainty and timeframe is important.
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