Finance Bill 2021: Report Stage (Resumed) and Final Stage
Dail Éireann — 2021-12-02
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Pearse Doherty (SF), Donegal

I move amendment No. 20:
In page 96, between lines 3 and 4, to insert the following:
“Report on the treatment of capital gains tax with respect to worker-owned cooperatives
40.The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the treatment of capital gains tax in instances where a company or shares of a company are purchased by a worker-owned cooperative, and options to amend the capital gains tax regime to promote worker-owned cooperatives and employee ownership.”.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2021-12-02/debate/main
Retrieved: 2026-08-14T04:49:54+00:00
Sitting date: 2021-12-02