Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

-----but the intention of this amendment is to make sure there will always be a withholding tax for the QIF, the ICAV or whatever it may be if it becomes an IREF. It depends on the point at which that tax potentially will be levied, but there would be a tax. The CGT point is a separate point we might come back to in the IREF section.