asked the Minister for Finance whether any of the 51 syndicates of Lloyds, that hold licences to transact insurance business, made returns to the Revenue Commissioners for the purpose of assessment of income-tax on profits earned from business transacted in the Republic of Ireland, and, if so, how many.

None of the syndicates of Lloyds to which the Deputy refers makes returns for the purpose of assessment to income-tax. A syndicate as such, it will be appreciated, is not a taxable entity.