Oireachtas Joint and Select Committees
Thursday, 10 November 2016
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2016: Committee Stage (Resumed)
10:00 am
Michael Noonan (Limerick City, Fine Gael) | Oireachtas source
If the recipient is under 21, it is subject to capital acquisitions tax at normal rates. If they are over 21, there is a ring-fenced rate of 30%.
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