50. Deputy Niall Collins asked the Minister for Finance if, following the recent change in approach to patronage share schemes, he will confirm that 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; and if he will make a statement on the matter. [1733/17]

Summary

50. Deputy Niall Collins asked the Minister for Finance if, following the recent change in approach to patronage share schemes, he will confirm that 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; and if he will make a statement on the matter. [1733/17]

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• Tax Code

  xml · EN · 17 January 2017

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