Oireachtas Joint and Select Committees

Wednesday, 18 November 2020

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2020: Committee Stage (Resumed)

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 174:

In page 82, to delete lines 21 to 25 and substitute the following: “(b) In this subsection ‘shares’ includes any legal or equitable interest or right in, or in relation to, a share, whether such interest or right is directly or indirectly held, and, without prejudice to the generality of the foregoing, shall be deemed to include—
(i) a share which represents ownership of an underlying share and which can be traded independently of the underlying share, and”.

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