Oireachtas Joint and Select Committees
Tuesday, 15 November 2016
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2016: Committee Stage (Resumed)
2:00 pm
Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source
It is when the final investment undertaking has occurred, at the point of the final transfer. That is when we have a taxable event under section 22 of the IREF legislation.
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