125 Deputy Bernard J. Durkan asked the Minister for Finance the way it was determined that the Revenue Commissioners should not have to refund interest paid in respect of a projected capital gain that in the event did not accrue due to failure of contract; the way it can be argued that the contract predetermines a liability to interest even though the capital was refunded; the number of similar situations that have arisen, if interest has not been refunded in any case; and if he will make a statement on the matter. [40891/10]

Summary

125 Deputy Bernard J. Durkan asked the Minister for Finance the way it was determined that the Revenue Commissioners should not have to refund interest paid in respect of a projected capital gain that in the event did not accrue due to failure of contract; the way it can be argued that the contract predetermines a liability to interest even though the capital was refunded; the number of similar situations that have arisen, if interest has not been refunded in any case; and if he will make a statement on the matter. [40891/10]

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• Tax Code

  xml · EN · 4 November 2010

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