Results 4,441-4,460 of 16,492 for speaker:Ciarán Lynch

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Section 6 relates to the Taxes Consolidation Act 1997 which sets out the basis of the assessment of income from foreign securities and possessions, including the remittance or basis of taxation as regards such income arises to non-domiciled individuals.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: There are no further amendments to section 5. Amendments Nos. 6 and 7 were ruled out of order.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: No. We have just disposed of section 5. We are on section 6.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: We are on section 6.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: I am trying to be flexible.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: I have given latitude by allowing the committee to discuss section 5 again after it was agreed.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Let us return to debating section 6 after Deputy Boyd Barrett makes a brief comment on section 5.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: We have already disposed of section 5.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: We are due to conclude this section at 12.30 p.m. Rather than having questions and replies back and forth, if possible, we should try to complete the section before the vote is taken at 12.30 p.m.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: I must put the question before 12.30 p.m.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: I asked the Deputy to be brief. His point is made.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: We are out of time. I should be pushing this to its conclusion. Will the Minister please make his final statement?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Section 10 is opposed by Deputies Boyd Barrett and Michael McGrath.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Before I allow the Minister to respond, the next two speakers will be Deputies Pearse Doherty and Liam Twomey.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Before I call Deputy Twomey I would like the Minister to clarify a point for me and the committee. In the event of two children attending third level colleges where two registrations of €2,500 each must be paid can the family avail of tax relief on their second child?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: We are already at that point. The legislation will add an increase. The €2,000 plus sum is already in existence for the past year and the year before.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Yes.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: I shall allow Deputy Michael McGrath in first because his name is on the list of amendments as opposing the section.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Procedurally, the Deputy is now asking not for the section to be amended but for the section to be opposed.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Ciarán Lynch: Perhaps we can conclude our consideration of this section after Deputy Boyd Barrett has made a final contribution.