Oireachtas Joint and Select Committees
Thursday, 30 May 2019
Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance (Tax Appeals) (Amendment) Bill 2019: Discussion
Ms Lorna Gallagher:
A date is not set out as such but there is a provision that deals with the valuation date and sets out the legal circumstances whereupon that valuation crystallises. Those circumstances arise from the nature and circumstances surrounding the passing of the deceased. That provision sets out when-----
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