Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

As regards the disposals occurring on or after 1 January 2019, this is provided for in amendment No. 20. As this amendment to the Finance Bill in turn amends the Taxes Consolidation Act, I have not had a chance to go through the Bill and the Act line by line to see how they interact. In the case of Irish real estate funds, IREFs, which dispose of assets before 1 January 2019 and the five-year period has elapsed, will they still be able to avail of the CGT exemption once the amendment has been accepted?