asked the Minister for Finance if he is aware that the six year limitation on the carry-forward of losses for income tax purposes is causing hardship in certain cases; and if he will consider abolishing this limitation.
Ceisteanna—Questions. Oral Answers. - Income Tax: Limitation on Carry-Forward of Losses.
10.
The answer to the first part of the question is in the negative. As to the second part of the question, the abolition of the time limit would require Finance Bill legislation, and the Deputy will appreciate that I cannot indicate in advance what proposals my Budget Statement may or may not contain.