Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I move amendment No. 50:

In page 77, after line 32, to insert the following: "Report on the treatment of Capital Gains Tax with respect to worker-owned cooperatives

31.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the treatment of Capital Gains Tax in instances where a company or shares of a company are purchased by a worker-owned cooperative, and options to amend the Capital Gains Tax regime to promote worker-owned cooperatives and employee ownership.".

Similarly, I will withdraw amendment No. 50. I reserve the right to resubmit it on Report Stage.