221. Deputy Joan Burton asked the Minister for Finance the Revenue Commissioners policy towards loans from the parent to the child in respect of a child that is also an employee of the parent; and if the interest on such loans is liable under section 122 of the Taxes Consolidation Act 1997 or to capital acquisitions tax. [13549/19]

Summary

221. Deputy Joan Burton asked the Minister for Finance the Revenue Commissioners policy towards loans from the parent to the child in respect of a child that is also an employee of the parent; and if the interest on such loans is liable under section 122 of the Taxes Consolidation Act 1997 or to capital acquisitions tax. [13549/19]

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