Richard Bruton (Dublin North Central, Fine Gael)

I move amendment No. 27:

In page 76, to delete lines 6 to 20 and substitute the following:

"'Threshold amount' means a baseline of zero spending on research and development as and from the start of the tax year 2009;',".

Since we debated this I received comments from the taxation division on the possible costs. This related to research and development going back to a baseline of zero. I am not disposed to withdraw the amendment so may I have clarification from the Minister about his intentions regarding other published or discussed concessions relating to research and development, which we hear is part of the Government's economic recovery strategy? Are these additional concessions and will we have occasion to debate them? Are these the concessions being talked of when the Minister says he will have a research and development package?

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