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

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

Amendment No. 13 includes the words "and is not resident elsewhere". That will apply for tax years up until 2014 but in respect of 2015 those words will be deleted. If it was never envisaged that this should be the case in the legislation, why are we inserting it for 2014 and not removing it for 2015 also?

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