Simon Harris (Wicklow, Fine Gael)
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On the latter point, the qualifying income is the trading income that is derived from the qualifying assets. This includes royalties that are attributable to the assets and sales income. Any income that results from a disposal of the qualifying assets, such as the patent, will remain subject to the capital gains tax, CGT, rate. Chargeable gains are not subject to the KDB rate. It is the trading income derived from the qualifying assets that is captured.