Vol. 505 No. 4
107 Mr. G. Mitchell asked the Minister for Finance if the Revenue Commissioners will review the case of a person (details supplied) in Dublin 6W in relation to details set out in correspondence with the Central Bank with a view to determining whether a capital gain actually accrued and relevant financial institutions acted ultra vires in deducting deposit interest retention tax. [13996/99]
I am advised by the Revenue Commissioners that the information supplied in the letter to which the Deputy refers is insufficient to enable them to review the deduction of DIRT or to determine whether a capital gain accrued in this instance. The letter refers to additional documentation and the taxpayer should be advised to submit a copy of this documentation to the Revenue Commissioners, Direct Taxes International and Administration Division, Dublin Castle, Dublin 2, where it will receive immediate attention.
