Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I thank the Minister for those comments. I wish to clarify so that I am crystal clear on the operation of the scheme. I gave an example, which is the best way to clarify this for a hypothetical business. If a business received €3000 of CRS payments during the period of the restrictions, will that have an effect on the taxable income of a business when it is being computed from a profit point of view? Would it increase by €3,000? Consider a company which had, in absence of CRS, a tax liability of €10,000 because of its taxable income and it was able to deduct trading expenses against its taxable income. If it received €3,000 of support in cash payments during this period, would it mean its tax liability will be €13,000? Basically, all things remain equal and it is just a cash advance. Will the Minister clarify that for me because I may have picked up his last comment wrong and I want to know if that is the case.