Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I asked if the Minister had any evidence within the Department and he does not. I want to ask the representative of the Revenue Commissioners about section 110. The Government's amendment will allow section 110 companies to mark to market. Is it Revenue's view that this has to be allowed such that capital gains accrued by such companies until 5 September will not be taxable?