Presumably the Deputy is referring to recent newspaper reports that the UK Government is considering a package of tax measures designed to increase investment by small technology companies. These reports have referred to the possibility of allowing small technology companies to sell their tax losses to shareholders and others, thereby realising funds for investment.
As far as I am aware, the UK Government has not made any announcement in relation to this matter. The reports are therefore press speculation at this stage. However, I will monitor developments in the UK — and other countries — to ensure that we maintain our competitiveness in this sector. The Deputy will be aware that tax incentives already play a significant role in our technology and innovation policy. These incentives are subject to ongoing review in the light of developments in other countries. It should be pointed out that schemes which involve the sale of tax losses to third parties open up the danger of aggressive tax planning.