Brian Lenihan Jnr (Dublin West, Fianna Fail)

I move amendment No. 20:

In page 73, between lines 14 and 15, to insert the following:

"(g) in section 291A(1)(h) by inserting ", but this paragraph does not relate to a licence within the meaning of section 2 of the Intoxicating Liquor Act 2008" after "intended",".

I understood we dealt with this amendment on Committee Stage. Section 41 of the Bill makes a number of amendments to the new scheme of tax relief for expenditure on intangible assets introduced in the Finance Act 2009. The amendments enhance the scheme's effectiveness in supporting the knowledge economy. Under the scheme, relief in the form of capital allowances against trading income is given on capital expenditure incurred by companies-----

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