Oireachtas Joint and Select Committees
Tuesday, 15 November 2016
Select Committee on Finance, Public Expenditure and Reform, and Taoiseach
Finance Bill 2016: Committee Stage (Resumed)
2:00 pm
Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source
Section 110 is just another way of achieving that securitisation, which is done in other jurisdictions, as Deputy Donnelly stated, but it would be wrong to say that the only purpose of using section 110 is to avoid tax. It is tax-neutral. Being tax-neutral is not about tax avoidance, however, it is about choosing neutrality, whether it is an individual investor or-----
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