Brian Lenihan Jnr (Dublin West, Fianna Fail)

I move amendment No. 21:

In page 74, to delete lines 12 and 13 and substitute the following:

"(2) (a) Paragraphs (a) to (f) and (g) to (i) of subsection (1) apply to expenditure incurred by a company after 4 February 2010.

(b) Paragraph (g) of subsection (1) has effect as respects any allowance to be made for an accounting period commencing on or after 1 January 2010.".

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