asked the Minister for Finance whether it is intended to provide any relief in cases where hardship has resulted from changing the basis of assessment to Income Tax from the average of the three preceding years to the actual profits of the last preceding year.
Ceisteanna—Questions. Oral Answers. - Income Tax Assessment.
The question raised by the Deputy has been the subject of very careful consideration and the scope of the relief which it is proposed to provide is defined in Clause 2 of this year's Finance Bill.