Oireachtas Joint and Select Committees
Thursday, 7 March 2013
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Finance Bill 2013: Committee Stage (Resumed)
2:05 pm
Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source
I am not sure if the Deputy was here for the debate on section 40. I understand a very detailed discussion took place at that point which dealt with the issue of partnerships. This is consequent on the changes made to section 40. Furthermore, in the previous section, we dealt with the question of double taxation, one of Deputy Boyd Barret's old chestnuts. The principle of ensuring that people are not taxed twice for a life assurance policy is the same as the principle applying here.
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