Pearse Doherty (Donegal South West, Sinn Fein)
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I welcome the fact that the double Irish has been closed down. I reiterate that the head-in-the-sand approach by the Government and the blatant misleading comments by the Government and the Minister that there is nothing in Irish legislation that can be done to close down the double Irish, is insulting, to tell the truth, when we all knew that it could be done. While I welcome the amendment in that it goes some way to deal with this issue I do not understand why the transitional period remains up to the end of this year to allow for companies to avail of the double Irish and as a result they will be able to avail of it for the next five years. Has the Revenue, the Department of Finance or the Minister for Finance been informed of any companies which may be able to avail of this transitional period, companies registered or incorporated before 1 January 2015, and as a result of this amendment would be in a position to claim the benefits up to 31 December 2020?