220. Deputy Pearse Doherty asked the Minister for Finance the benefit conferred on persons with respect to the expansion of the debt warehousing scheme for directors and employees with material interest, impacted by section 997A of the Taxes Consolidation Act 1997 through legislative changes to the Finance Bill 2021; the potential impact on such persons had these changes not been introduced; and if he will make a statement on the matter. [25549/22]

Summary

220. Deputy Pearse Doherty asked the Minister for Finance the benefit conferred on persons with respect to the expansion of the debt warehousing scheme for directors and employees with material interest, impacted by section 997A of the Taxes Consolidation Act 1997 through legislative changes to the Finance Bill 2021; the potential impact on such persons had these changes not been introduced; and if he will make a statement on the matter. [25549/22]

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• Tax Code

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