Oireachtas Joint and Select Committees
Wednesday, 19 November 2014
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Finance Bill 2014: Committee Stage (Resumed)
10:00 am
Simon Harris (Wicklow, Fine Gael) | Oireachtas source
In the original provision in SARP, this rule excluded assignees from countries, such as citizens of the United States who were deemed to be tax resident elsewhere. It is to ensure that individuals from countries such as the United States can avail of the SARP. It was probably inadvertent not to have had it included in the first place.
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