Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Is the Minister of State saying that the estimate of €50 million relates to the measures in both sections 21 and 22? The budget day documentation contained the estimate of €50 million relating to section 110. It states "and funds changes" but at the time the only draft amendment we had was the one published in September and we did not have the Irish real estate fund, IREF, proposals at that stage. It seems to me that the figure of €50 million was arrived at on the basis of changes to section 110 and not the IREFs.