Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I move amendment No. 20:

In page 96, between lines 3 and 4, to insert the following: “Report on the treatment of capital gains tax with respect to worker-owned cooperatives

40.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.”.

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