Dáil debates

Wednesday, 22 November 2023

Finance (No. 2) Bill 2023: Report and Final Stages

 

8:00 pm

Photo of Michael McGrathMichael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I move amendment No. 57:

In page 71, to delete line 32 and substitute the following: “(b) that is -
(i) tax resident in a Member State or an EEA State, or

(ii) regarded as resident in a territory under arrangements having force of law by virtue of section 826(1) made with the government of that territory,
and”.

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