305. Deputy Cormac Devlin asked the Minister for Finance if he will expedite targeted modernisations to the Section 110 regime, including rectifying unintended impacts of recent credit rule changes, modifying the day €10 million asset threshold, extending the eight-week election period, and consolidating duplicative interest deductibility provisions; the public consultation plan; the expected timeline for draft legislation; the anticipated impact on private credit and infrastructure finance activity in Ireland; and if he will make a statement on the matter. [48078/25]

Summary

305. Deputy Cormac Devlin asked the Minister for Finance if he will expedite targeted modernisations to the Section 110 regime, including rectifying unintended impacts of recent credit rule changes, modifying the day €10 million asset threshold, extending the eight-week election period, and consolidating duplicative interest deductibility provisions; the public consultation plan; the expected timeline for draft legislation; the anticipated impact on private credit and infrastructure finance activity in Ireland; and if he will make a statement on the matter. [48078/25]

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