Our client had an Investment Roll over Bond (SPB) which matured on 19/02/2015. The gain over the 6 years was €6,583.84. The Exit Tax paid was €2,699.37 (41% of €6,583.84). Does the client have a further liability to USC on the gain of €6,583.84 or is it covered by the Exit Tax of 41% deducted by the Bank?
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