asked the Minister for Finance whether the British and Irish Steam Packet Company, Limited, is registered in Saorstát Eireann; and, if so, whether income tax deducted in respect of dividends of the company is paid by the company to the Revenue Commissioners.

The answer to the first part of the question is in the affirmative. As regards the second part, income tax is not payable by the company to the Saorstát Revenue under the terms of the 1926 Agreement with Great Britain in respect of double income tax, because the company is managed and controlled in Great Britain.