Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

It is calculated differently but there is a bank levy in Britain. In Britain, there is a higher rate of corporation tax applied to financial institutions than to businesses because the authorities recognised the damage the financial institutions did to the wider economy. They are treated differently and more harshly in terms of corporation tax. The deferred tax assets cannot be carried forward at a rate of 100% forever. Is that not correct?