Seanad debates
Wednesday, 1 February 2017
Knowledge Development Box (Certification of Inventions) Bill 2016: Report Stage
10:30 am
Alice-Mary Higgins (Independent) | Oireachtas source
I move amendment No. 12:
In page 15, between lines 8 and 9, to insert the following:
“Review and scrutiny
19.The Minister shall, as part of the annual Budget process, produce a report on the operation of the KDB including a consideration of the intersection of the KDB with other tax expenditure measures and its impact on the delivery of an effective tax rate for corporations."
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