Darragh O'Brien (Dublin Fingal East, Fianna Fail)

I move:

(1) THAT section 291A of the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended, in subsection (6)(a), by the substitution of the following subparagraph for subparagraph (i): “(i) any allowances to be made to a company under section 284 as applied by this section, and any balancing allowances (within the meaning of section 288) to be made to a company in respect of a specified intangible asset or specified intangible assets, and”. (2) THAT paragraph (1) of this Resolution shall have effect as respects any event referred to in section 288(1) of the Taxes Consolidation Act 1997 (No. 39 of 1997) which occurs on or after 8 October 2025.

(3) IT is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act 1927 (No. 7 of 1927).

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