659. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance if he will outline the current status of section 396C of the Taxes Consolidation Act 1997 relating to relief from corporation tax for losses of participating institutions; the date on which and the enactment by which that section was amended or repealed; whether his Department has conducted any review of that decision since; and if he will make a statement on the matter. [60172/26]

Summary

659. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance if he will outline the current status of section 396C of the Taxes Consolidation Act 1997 relating to relief from corporation tax for losses of participating institutions; the date on which and the enactment by which that section was amended or repealed; whether his Department has conducted any review of that decision since; and if he will make a statement on the matter. [60172/26]

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• Tax Code

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