292. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 137 of 28 May 2025, to clarify if a section 110 special purpose vehicle that has only beneficial ownership of the loan related to mortgages but the ownership of the legal title is a third party other than the mortgage originator is subject to taxation under subsection (5A) on section 110; and if he will make a statement on the matter. [31567/25]

Summary

292. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 137 of 28 May 2025, to clarify if a section 110 special purpose vehicle that has only beneficial ownership of the loan related to mortgages but the ownership of the legal title is a third party other than the mortgage originator is subject to taxation under subsection (5A) on section 110; and if he will make a statement on the matter. [31567/25]

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• Tax and Social Welfare Codes

  xml · EN · 12 June 2025

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