I move:
That provision be made in the Act giving effect to this Resolution for the granting of a deduction for the purpose of corporation tax for certain expenditure on research and development, provided that where a company makes a claim under the provision it shall be treated for the purpose of Chapter III of Part I of the Finance Act, 1984 (No. 9 of 1984), as not being a qualifying company in respect of any amount raised, at any time during the period commencing on the 10th day of May, 1995, and ending 3 years after the commencement of the first relevant period, by the issue of eligible shares.
That, in relation to certain appeals to the Revenue Commissioners and the Appeal Commissioners against decisions of the Revenue Commissioners requiring the payment of a duty of excise, provision be made in the Act giving effect to this Resolution requiring the payment to the Revenue Commissioners of the amounts concerned of any such duty before the appeals are determined.
That, for the purposes of a scheme of the Department of Finance for requiring proof of compliance by persons with certain Acts imposing taxation before the award to them of certain public sector contracts, provision be made in the Act giving effect to this Resolution for the issue of certificates by the Collector General ("tax clearance certificates") stating such compliance.