Chris Flood
Ceist:56 Mr. Flood asked the Minister for Finance if he will provide details of the total number of PAYE taxpayers affected by the operation of section 138B of the Income Tax Act, 1967, as amended by the Finance Act, 1980, which precludes the granting of a PAYE allowance to the son or daughter of the owner or proprietary dirctor of a company; the total amount of income tax paid by PAYE taxpayers affected by the Income Tax Act, 1967, as amended; if the issue will be reviewed in light of current taxation legislation; and if he will make a statement on the matter.