Oireachtas Joint and Select Committees

Thursday, 28 November 2019

Public Accounts Committee

2018 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Office of the Revenue Commissioners
Chapter 17 - Tax compliance interventions
Chapter 18 - Tax relief on film production

9:00 am

Mr. Niall Cody:

It could be that, although the charity was no longer active, the dividend was still payable because the charity was an original member. Whether the payment of the dividend is enough to exercise the entity's activity is the question.

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