Ciarán Lynch (Cork South Central, Labour) | Oireachtas source

I would like to ask Ms Feehily about another aspect of the compliance issue. There is some confusion - I will not say concern - about certain issues with the sale of properties. I know today is 7 November and the relevant date is 14 November. If the conveyancing process in respect of a property is beginning - a person is letting go of a property and somebody else is purchasing it - who is actually responsible for paying the 2014 tax?