Michael McGrath (Cork South Central, Fianna Fail)
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With regard to the dividend withholding tax provisions in section 36, which are being introduced to comply with EU law requirements, I wish to advise committee members that I will be bringing forward a technical amendment on Report Stage to provide a necessary cross-reference to the new outbound payment measures being introduced in section 35. There will also be Report Stage amendments to section 37 on leasing and section 38 on qualifying finance companies. We will provide the details to the Deputies in advance.