Oireachtas Joint and Select Committees
Wednesday, 19 November 2014
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Finance Bill 2014: Committee Stage (Resumed)
5:05 pm
Michael Noonan (Limerick City, Fine Gael)
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It applies to new leases. On an existing lease that was put in place two or three years ago, the stamp duty has already been paid. It is not intended to be a retrospective measure.