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
Section 118(5A) of the Taxes Consolidation Act 1997 exempts employees and directors from benefit-in-kind taxation where an expense has been incurred by an employer on the provision.
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