Oireachtas Joint and Select Committees

Thursday, 6 November 2025

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

Finance Bill 2025: Committee Stage (Resumed)

2:00 am

Photo of Pearse DohertyPearse Doherty (Donegal, Sinn Fein)

I move amendment No. 77:

In page 117, in between lines 34 and 35, insert the following: “Report on operation of General Anti-Avoidance Regulations.

91. The Minister shall, within 3 months of the passing of this Act, prepare and lay before Dáil Éireann a Report operation and performance of General Anti-Avoidance Regulations.

I will move this amendment but not press it because I will likely re-submit it on Report Stage.

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