Seanad debates
Friday, 19 December 2008
Finance (No. 2) Bill 2008 (Certified Money Bill): Committee and Remaining Stages
4:00 pm
Pat Carey (Dublin North West, Fianna Fail)
Section 15 amends section 819 of the Taxes Consolidation Act concerning tax residence of individuals. Currently, an individual is only regarded as in the State for a day for tax residence purposes if he is present in the State at midnight on the day in question.
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