144. Deputy Robert Dowds asked the Minister for Finance the rules governing the amount each director of a company may take out of a company's reserves as a lump sum at retirement, without attracting capital gains tax, income tax or universal social charge; and if he will consider amending the legislation which covers same. [27118/13]

Summary

144. Deputy Robert Dowds asked the Minister for Finance the rules governing the amount each director of a company may take out of a company's reserves as a lump sum at retirement, without attracting capital gains tax, income tax or universal social charge; and if he will consider amending the legislation which covers same. [27118/13]

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Timeline

1. 11 June 2013

   Tax Code

   144. Deputy Robert Dowds asked the Minister for Finance the rules governing the amount each director of a company may take out of a company's reserves as a lump sum at retirement, without attracting capital gains tax, income tax or universal social charge; and if he will consider amending the legislation which covers same. [27118/13]

   Source: written

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• Tax Code

  xml · EN · 11 June 2013

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• Robert Dowds · Asking member
• Finance · Finance · Addressed to

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