Dáil debates
Wednesday, 23 November 2022
Finance Bill 2022: Report Stage
7:42 pm
Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source
I move amendment No. 24:
In page 94, between lines 4 and 5, to insert the following: “Report on the treatment of capital gains tax with respect to worker-owned cooperatives
37.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the treatment of capital gains tax in instances where a company or shares of a company are purchased by a worker-owned cooperative, and options to amend the capital gains tax regime to promote worker-owned cooperatives and employee ownership.”.
This is in relation to capital gains treatment for worker-owned co-operatives. I press the amendment.
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