Seanad debates
Friday, 11 December 2020
Finance Bill 2020: Committee Stage
10:00 am
Rónán Mullen (Independent) | Oireachtas source
Section 195 of the Taxes Consolidation Act 1997 has been amended regularly - on at least ten occasions in the past 15 years. There is considerable precedent for the scheme being tweaked, based on new developments or on the financial circumstances of the State.
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