PQ 184
184. Deputy Lucinda Creighton asked the Minister for Finance the changes he plans to make to the capital acquisitions tax; if he will confirm that he will not amend section 82 of the Act which states that money paid by a parent for support, maintenance or education of a child will not be considered as a gift or inheritance for tax purposes; and if he will confirm that he does not propose to limit the exemption to gift or inheritance tax to children under the age of 18, or under 25 if they remain in full-time education as recently reported. [44197/14]
Introduced
18 November 2014
Last action
—
Status
written
Sponsors
—
Subjects
Discovery layer
Source updated
18 November 2014
Summary
184. Deputy Lucinda Creighton asked the Minister for Finance the changes he plans to make to the capital acquisitions tax; if he will confirm that he will not amend section 82 of the Act which states that money paid by a parent for support, maintenance or education of a child will not be considered as a gift or inheritance for tax purposes; and if he will confirm that he does not propose to limit the exemption to gift or inheritance tax to children under the age of 18, or under 25 if they remain in full-time education as recently reported. [44197/14]
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Tax Code
Tax Code
xml · EN · 18 November 2014
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.oireachtas.ie/en/debates/question/2014-11-18/184/
- Open data entity: https://data.oireachtas.ie/ie/oireachtas/question/2014-11-18/pq_184