Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I believe this matter is dealt with in section 11(g). However, I seek to clarify that there is no element of double relief here for a landlord. They cannot get other tax reliefs from that investment by way of capital allowances or any other tax relief. However, if my reading of section 11(g) is correct, I believe this matter has been dealt with.