Paschal Donohoe (Dublin Central, Fine Gael)
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I move amendment No. 45:

In page 57, to delete lines 34 to 40 and substitute the following:

“(b) any relief for losses or excesses, as the case may be, carried back from a subsequent accounting period under section 396(2), 396A(3), 396B(3), 397(1) or 399(2), or

(c) amounts set off under section 420 (other than interest treated as a charge on income that may be set off under section 420(6), but for this Part) or 420A.”.