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Dáil Éireann debate -
Thursday, 17 Apr 1997

Vol. 477 No. 7

Finance Bill, 1997: Financial Resolutions.

I move the following resolutions.

25a. That section 14 of the Finance Act, 1992, which restricts the relief available under section 34 of the Finance Act, 1974, and section 8 of the Finance Act, 1978, in respect of interest on a loan applied to acquire an interest in a quoted company, be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.

25b. That section 353 of the Income Tax Act, 1967, which provides for exemption from tax in respect of income arising from a scholarship, be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.

25c. That section 17 of the Finance Act, 1970, which provides for a deduction of tax from payments made to certain sub-contractors, be amended in the manner and to the extent provided for in the Act giving effect to this Resolution.

25d. That section 4 of the Finance Act, 1971 (No. 23 of 1971), which is concerned with the charge of tax on sums applied outside the State in repaying certain loans, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

Question put and agreed to.
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