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Dáil Éireann debate -
Thursday, 12 Dec 1996

Vol. 472 No. 8

Written Answers. - Harbour Authorities Tax Treatment.

Seamus Kirk

Question:

56 Mr. Kirk asked the Minister for Finance the steps, if any, he has taken to consult with the Department of the Marine to re-examine the tax treatment of ports in general and of Greenore port in particular, further to his reply to Parliamentary Question No. 49 of 6 June 1996; if he proposes to extend the exemption from corporation tax contained in section 343 of the Income Tax Act, 1967, to private ports such as Greenore; and if he will make a statement on the matter. [24188/96]

No decision has yet been taken on what changes are required in the tax treatment of harbour authorities generally or of Greenore specifically arising from the Harbours Act, 1996. The matter is being examined by my Department in consultation with the Department of the Marine in the context of next year's Finance Bill.

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