Oireachtas Joint and Select Committees
Monday, 16 November 2020
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2020: Committee Stage
Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source
I move amendment No. 124:
In page 40, after line 35, to insert the following: “Report on restoring cap on intangible assets22.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on restoring the 80 per cent cap on intangible assets onshored between 2015 and 2017 that can be written off against profits at the rate of 100 percent.”.
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