209. Deputy Stephen S. Donnelly asked the Minister for Finance in relation to section 18 of the Finance Act 2013 which amends section 87B of the Taxes Consolidation Act 1997, in the case of sole traders who receive a write-down on development loans or go bankrupt, if it is intentional that the full amount of the write-off now becomes taxable at 55% in the year of the write-off; and if he will make a statement on the matter. [33302/14]

Summary

209. Deputy Stephen S. Donnelly asked the Minister for Finance in relation to section 18 of the Finance Act 2013 which amends section 87B of the Taxes Consolidation Act 1997, in the case of sole traders who receive a write-down on development loans or go bankrupt, if it is intentional that the full amount of the write-off now becomes taxable at 55% in the year of the write-off; and if he will make a statement on the matter. [33302/14]

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• Tax Exemptions

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