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

During our discussion on section 21, we had a lengthy discussion on how the amount of €50 million was arrived at. The Department took the view that a conservative figure should be provided for because, as expenditure would be based off the back of it, that was the prudent thing to do. We also discussed ways we could provide more detail around that figure and in regard to sections 21 and 22 prior to Report Stage such that members can have a better understanding of how the €50 million was arrived at in the context of an IREF or a section 110 company.