221 Deputy Joe Carey asked the Minister for Finance his views on amending the provisions of section 31 of the Finance (No. 2) Act 2008; if, in view of the practical nature of establishing a limited company and the significant merit of the new provision, the exemption should apply to any company whose first period of trading either commences or concludes within 12 months of 31 December 2009; and if he will make a statement on the matter. [4459/09]

Summary

221 Deputy Joe Carey asked the Minister for Finance his views on amending the provisions of section 31 of the Finance (No. 2) Act 2008; if, in view of the practical nature of establishing a limited company and the significant merit of the new provision, the exemption should apply to any company whose first period of trading either commences or concludes within 12 months of 31 December 2009; and if he will make a statement on the matter. [4459/09]

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