241 Deputy Joan Burton asked the Minister for Finance his views on extending, under section 82 of the Taxes Consolidation Act 1997, the deductibility of pre-trading expenses to those who incurred the expense as an individual but who subsequently incorporated as a company; if he views the current legislation to be in any way anomalous and his plans to deal with any such anomalies in the forthcoming finance Bill; and if he will make a statement on the matter. [48330/10]

Summary

241 Deputy Joan Burton asked the Minister for Finance his views on extending, under section 82 of the Taxes Consolidation Act 1997, the deductibility of pre-trading expenses to those who incurred the expense as an individual but who subsequently incorporated as a company; if he views the current legislation to be in any way anomalous and his plans to deal with any such anomalies in the forthcoming finance Bill; and if he will make a statement on the matter. [48330/10]

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• Tax Code

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