Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I will study the Minister's note on this issue before Report Stage because it was difficult to follow when he read it out. Is it the case under the current scenario that for certain sportspersons, earnings derived directly from participation in sport, namely, prize money, performance fees, etc., as opposed to income from sponsorship, advertisements or endorsements, are subject to relief under section 480A of the Taxes Consolidation Act. Is that correct?