Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I am informed by Revenue there have been no specific cases but that it is a prudent anti-avoidance measure to include in the budget each year. As the Deputy is aware, we try, in consultation with Revenue, to identify areas where we should beef up anti-avoidance and this is one of those areas. However, the Revenue Commissioners advise me they are not aware of any specific cases.