Paul Gavan (Sinn Fein) | Oireachtas source

I move recommendation No. 13:

In page 96, between lines 3 and 4, to insert the following:

“Report on the application of capital gains tax to all sales of property by REITs and IREFs

40. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the application of the full rate of capital gains tax of 33 per cent to all disposals of property of the rental business of a REIT, IREF, or group of REIT or IREF.".