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Dáil Éireann debate -
Tuesday, 7 Nov 2000

Vol. 525 No. 2

Written Answers. - Tax Code.

Alan Shatter

Question:

383 Mr. Shatter asked the Minister for Finance the reason spouses who separate by agreement in the context of concluding a deed of separation are not exempt from the anti-speculative tax if they buy a new home for themselves while the other spouse remains resident in the original family home in view of the fact that when a spouse who buys a new home in the same circumstances following a decree of judicial separation or divorce is exempt; and if he will address this anomaly which imposes a penalty for separation by agreement in the next Finance Bill. [23998/00]

As I outlined during the passage of the Finance (No. 2) Bill, 2000, I will consider this issue in the context of the next Finance Bill.

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