42. Deputy Danny Healy-Rae asked the Minister for Finance if, in the event of the Revenue Commissioners' position being upheld in a test case, he will change the legislation such that tax will not arise until the shares are sold, thus aligning it to the position now intended generally for share-based reward in an SME context, in view of the recent Revenue Commissioners' change in approach to patronage share schemes being prima facie inconsistent with the overall tax policy approach to the farming sector. [1607/17]

Summary

42. Deputy Danny Healy-Rae asked the Minister for Finance if, in the event of the Revenue Commissioners' position being upheld in a test case, he will change the legislation such that tax will not arise until the shares are sold, thus aligning it to the position now intended generally for share-based reward in an SME context, in view of the recent Revenue Commissioners' change in approach to patronage share schemes being prima facie inconsistent with the overall tax policy approach to the farming sector. [1607/17]

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• Tax Code

  xml · EN · 17 January 2017

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