Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Perfect. I wish to clarify one point for my own benefit. While there has been a dispute in respect of how this has been applied and whether it should be treated as income, capital or whatever, what has been the practice up to now? If somebody with a foreign pension drew down a lump sum of €200,000, was Revenue ensuring that this was taxed or was it tax-free? I am referring to the portion above the €200,000.