Finance (No. 2) Bill 2023: Report and Final Stages
Dail Éireann — 2023-11-22
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Michael McGrath (FF), Cork South-Central

I move amendment No. 57:
In page 71, to delete line 32 and substitute the following:
“(b) that is -
(i) tax resident in a Member State or an EEA State, or
(ii) regarded as resident in a territory under arrangements having force of law by virtue of section 826(1) made with the government of that territory,
and”.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2023-11-22/debate/main
Retrieved: 2026-08-14T04:52:26+00:00
Sitting date: 2023-11-22