107 Mr. M. Higgins asked the Minister for Finance the implications from a tax avoidance point of view, particularly in regard to stamp duty, of the practice in the construction industry of the use of licences to build as opposed to the traditional transfer of development land; if he has an estimate of the amount of construction activity organised using this mechanism; if he has an estimate of tax losses as a consequence of this practice; and if he will make a statement on the matter. [19291/06]

Summary

107 Mr. M. Higgins asked the Minister for Finance the implications from a tax avoidance point of view, particularly in regard to stamp duty, of the practice in the construction industry of the use of licences to build as opposed to the traditional transfer of development land; if he has an estimate of the amount of construction activity organised using this mechanism; if he has an estimate of tax losses as a consequence of this practice; and if he will make a statement on the matter. [19291/06]

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• Tax Code.

  xml · EN · 23 May 2006

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