Frances Black (Independent) | Oireachtas source

I move recommendation No. 2:

In page 88, between lines 33 and 34, to insert the following:

“Report on limitation of deferred tax assets

46.The Minister shall, within 6 months of the passing of this Act, lay a report before both Houses of the Oireachtas outlining the potential revenue implications for the State if the 50 per cent limit on deferred tax assets was reimposed.”