Seanad debates

Tuesday, 13 December 2022

Finance Bill 2022: Report and Final Stages

 

11:00 am

Photo of Alice-Mary HigginsAlice-Mary Higgins (Independent) | Oireachtas source

I move recommendation No. 4:

In page 103, between lines 30 and 31, to insert the following: "Report on Deferred Tax Assets

44.The Minister shall, within 12 months of the passing of this Act, lay a report before both Houses of the Oireachtas outlining the potential for removing the qualification to utilise deferred tax assets from any bank which seeks to act on a removal of restrictions on pay or bonuses.".

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