Oireachtas Joint and Select Committees

Wednesday, 17 November 2021

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

Finance Bill 2021: Committee Stage (Resumed)

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein) | Oireachtas source

And then we would exclude incidental costs. Let us say that, in my example, there are no incidental costs. We would be left with a value of €300,000. Is that now deemed the chargeable gain? The chargeable gain should be the profit of €200,000, or is the Minister saying that is the relief being provided?

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