Special Committee Corporation Tax Bill, 1975 debate -
Tuesday, 2 Mar 1976

SECTION 181.

Question proposed: " That section 181 stand part of the Bill."

Mr. R. Ryan

This is income tax relief for losses incurred in 1974-75 and 1975-76. It provides that a company may claim repayment under section 307 of the Income Tax Act, 1967, in respect of trading losses incurred in those years.

Question put and agreed to.