Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I move amendment No. 123:

In page 37, after line 35, to insert the following:

“Report on applying CGT to all sales of property by IREFs 17. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on applying the full rate of Capital Gains Tax of 33 per cent to all sales of property by IREFs, as opposed to current rules whereby tax on capital profits is paid only through a Dividend Withholding Tax when the IREF makes a distribution.”