John Paul Phelan (Carlow-Kilkenny, Fine Gael) | Oireachtas source

I welcome Mr. McDonald. Following on from questions Deputy McGrath asked in relation to the tax reliefs, Mr. McDonald stated in his opening statement that section 23 was justifiably introduced at the end of the 1980s. In his view, were any of the other reliefs justifiably introduced at the start? He pointed out, as did other witnesses, that they were extended for too long but were any of the other reliefs justifiable in terms of their initial introduction?