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:
It is determined by the application of the valuation provision in the CATCA 2003. That provision is quite complex. It deals with rights and interests in property as well as circumstances, and with entitlement to retain interest in property and when that happens. That area is legally quite complex. I am sorry I cannot give the Senator a clearer answer.
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