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Dáil Éireann díospóireacht -
Thursday, 12 Dec 1991

Vol. 414 No. 6

Written Answers. - Capital Acquisition Tax Review.

Jim Higgins

Ceist:

99 Mr. J. Higgins asked the Minister for Finance if the review of capital acquisition tax, promised under the Programme for Economic and Social Progress, has been carried out; and if he will make a statement on the matter.

The Programme for Economic and Social Progress made a number of commitments on capital taxation in general, and on capital acquisitions tax in particular. Following the Programme for Economic and Social Progress agreement an immediate examination took place of the capital acquisitions tax code and a number of measures were taken by the Government in this year's budget, which were in line with the commitments given in the Programme for Economic and Social Progress. I am sure the Deputy is aware of these changes.

Any further changes in the capital acquisitions tax will be considered by the Government in the formation of next year's budget.

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