Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

The basis of the question is that some section 110 companies will be affected by this and some will not because of the way in which they deal with assets for accounting purposes. I am asking the Minister of State if, because of the accounting cycle, there is any way for a section 110 company to revalue its assets in its balance sheet prior to section 21 coming in in order that it would not be caught or affected by the section.