Enda Kenny
Question:92 Mr. Kenny asked the Minister for Finance if, in respect of section 598 of the Tax Consolidation Act, 1997, he will confirm that qualifying assets are defined as assets but not shares or investments used in the trade, profession or employments carried on by the individual and the individual's family company; if he will provide an example of the assets which may be included in the Act; if it includes land and buildings owned by the individual but used solely in the trade carried on by the person's family company; if his attention has been drawn to the fact that the interpretation by the Revenue Commissioners of the relief involved has effectively stymied the transfer of numerous family businesses; and if he will make a statement on the matter. [31249/01]