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Dáil Éireann debate -
Tuesday, 7 Mar 2006

Vol. 616 No. 1

Finance Bill 2006: Financial Resolution.

I move:

1. THAT section 812 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deems the owners of securities to have received income where the owners sells or transfers a right to receive interest (including dividends) without selling or transferring the actual securities, be amended in the manner and to the extent specified in the Act giving effect to this resolution.

2. THAT the definition of "assurance company" provided for in sections 588, 594, 706 and 902B of the Taxes Consolidation Act 1997 (No. 39 of 1997) be amended in the manner and to the extent specified in the Act giving effect to this resolution.

Question put and agreed to.
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