Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 33:

In page 67, between lines 21 and 22, to insert the following: “(b) The company shall, when making a claim in accordance with paragraph (a), provide details of —

(i) the amount of the expenditure attributable to research and development activities incurred by the company during the accounting period concerned in respect of—

(I) machinery or plant as referred to in section 766(1A)(a), and

(II) emoluments of the employees carrying on qualifying research and development activities,

and

(ii) the sum of the remaining qualifying expenditure incurred by the company during the accounting period concerned.

(c) In this subsection, ‘emoluments’ and ‘employees’ have the meanings given to them by section 983.”.