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Dáil Éireann debate -
Tuesday, 14 Apr 1964

Vol. 208 No. 10

Financial Resolutions. - Financial Resolution No. 4: Sur-Tax.

I move:

That, where on or after the 14th day of April, 1964, any sum is paid or valuable consideration given to any person in respect of the giving or total or partial fulfilment of an undertaking by an individual who holds, has held or is about to hold an office or employment, being an undertaking (whether absolute or qualified and whether legally valid or not) the tenor or effect of which is to restrict the individual as to his conduct or activities, the individual shall, for the purposes of sur-tax, be deemed to have received as income such additional amount as may be provided for by the Act giving effect to this Resolution.

Resolution put and agreed to.
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