THE annual Finance Bill, which enacts changes to the tax rules, is normally not the most exciting of documents. But this year one provision will forever be known as "the Fergal O'Rourke amendment". The young accountant from Price Waterhouse spotted an error in section 44 of last year's Bill. The mistake was contained in a computational formula governing the calculation of an area of corporation tax, which provided for a 30 per cent rate of corporation tax on the first £50,000 of annual company income. And this year it is being put right.

Fergal, of course, comes from a political family. His mother is called Mary. And she has something of a profile as a Fianna Fail spokeswoman.