Vol. 405 No. 3
38 Mr. Lowry asked the Minister for Finance if he will list the companies that have been exempted under the Finance Act, 1988 from corporation tax in respect of dividends from foreign subsidiaries where the dividend was invested in an approved investment plan; and in each case if he will outline: (a) the nature of the investment plan (b) by whom it was approved (c) if the investment is entirely in Ireland and (d) the amount of tax foregone.
42 Mr. G. Reynolds asked the Minister for Finance if he will list the companies that have been exempted under the Finance Act, 1988 from corporation tax in respect of dividends from foreign subsidiaries where the dividend was invested in an approved investment plan; and in each case if he will outline: (a) the nature of the investment plan (b) by whom it was approved (c) if the investment is entirely in Ireland and (d) the amount of tax foregone.
44 Mr. McGahon asked the Minister for Finance if he will list the companies that have been exempted under the Finance Act, 1988 from corporation tax in respect of dividends from foreign subsidiaries where the dividend was invested in an approved investment plan; and in each case if he will outline: (a) the nature of the investment plan (b) by whom it was approved (c) if the investment is entirely in Ireland and (d) the amount of tax foregone.
46 Mr. Yates asked the Minister for Finance if he will list the companies that have been exempted under the Finance Act, 1988 from corporation tax in respect of dividends from foreign subsidiaries where the dividend was invested in an approved investment plan; and in each case if he will outline:- (a) the nature of the investment plan (b) by whom it was approved (c) if the investment is entirely in Ireland and (d) the amount of tax foregone.
49 Mr. Timmins asked the Minister for Finance if he will list the companies that have been exempted under the Finance Act, 1988 from corporation tax in respect of dividends from foreign subsidiaries where the dividend was invested in an approved investment plan; and in each case if he will outline: (a) the nature of the investment plan (b) by whom it was approved (c) if the investment is entirely in Ireland and (d) the amount of tax foregone.
54 Mr. McGinley asked the Minister for Finance if he will list the companies that have been exempted under the Finance Act, 1988 from corporation tax in respect of dividends from foreign subsidiaries where the dividend was invested in an approved investment plan; and in each case if he will outline: (a) the nature of the investment plan (b) by whom it was approved (c) if the investment is entirely in Ireland and (d) the amount of tax foregone.
55 Mr. O'Brien asked the Minister for Finance if he will list the companies that have been exempted under the Finance Act, 1988 from corporation tax in respect of dividends from foreign subsidiaries where the dividend was invested in an approved investment plan; and in each case if he will outline: (a) the nature of the investment plan (b) by whom it was approved (c) if the investment is entirely in Ireland and (d) the amount of tax foregone.
83 Mr. D'Arcy asked the Minister for Finance if he will list the companies that have been exempted under the Finance Act, 1988 from corporation tax in respect of dividends from foreign subsidiaries where the dividend was invested in an approved investment plan; and in each case if he will outline: (a) the nature of the investment plan (b) by whom it was approved (c) if the investment is entirely in Ireland and (d) the amount of tax foregone.
92 Mrs. T. Ahearn asked the Minister for Finance if he will list the companies that have been exempted under the Finance Act, 1988 from corporation tax in respect of dividends from foreign subsidiaries where the dividend was invested in an approved investment plan; and in each case if he will outline: (a) the nature of the investment plan (b) by whom it was approved (c) if the investment is entirely in Ireland and (d) the amount of tax foregone.
95 Mr. Nealon asked the Minister for Finance if he will list the companies that have been exempted under the Finance Act, 1988 from corporation tax in respect of dividends from foreign subsidiaries where the dividend was invested in an approved investment plan; and in each case if he will outline: (a) the nature of the investment plan (b) by whom it was approved (c) if the investment is entirely in Ireland and (d) the amount of tax foregone.
I propose to take Questions Nos. 38, 42, 44, 46, 49, 54, 55, 83, 92 and 95 together. Section 41 of the 1988 Finance Act gives an exemption from corporation tax on dividends received from abroad by an Irish company from a foreign subsidiary where such dividends are applied for the purposes of an investment plan directed towards the creation or maintenance of employment in Ireland. The foreign subsidiary in question must be located in a country with which Ireland has a double-taxation agreement.
