283. Deputy Alan Dillon asked the Minister for Finance if he will clarify the position of deemed disposal being applied to distributing investment funds, for example, on exchange traded funds; if the deemed disposal and exit tax from such funds results in double taxation on the same dividend; if an analysis has taken place on this issue with a view to improving conditions for small personal investors and savers; and if he will make a statement on the matter. [37963/21]

Summary

283. Deputy Alan Dillon asked the Minister for Finance if he will clarify the position of deemed disposal being applied to distributing investment funds, for example, on exchange traded funds; if the deemed disposal and exit tax from such funds results in double taxation on the same dividend; if an analysis has taken place on this issue with a view to improving conditions for small personal investors and savers; and if he will make a statement on the matter. [37963/21]

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