Oireachtas Joint and Select Committees

Thursday, 2 December 2021

Public Accounts Committee

2020 Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Revenue Commissioners
Chapter 12 - Controls over the Temporary Wage Subsidy Scheme
Chapter 13 - Revenue's Management of Suspicious Transactions Reports

9:30 am

Mr. Niall Cody:

I like to go to Croke Park regularly. I hope to get five outings next year. It would be great to get back into that, but I do not think I will be there on the same nights as the Deputy. Section 851A of the Taxes Consolidation Act 1997 applies equally to any potential taxpayer. If it is useful to the committee, we can provide a note on the taxation treatment of international acts. It is complicated.

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