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

The Deputy made two points about life assurance fund companies and the movements between them. The fund which is the policyholders' life assurance side of the business, will be able to roll up as per the roll-up regime in that fund and grow the fund in that way. There would be a different treatment for the shareholders, which is a separate part of the life insurance fund. It would be treated differently.