Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

Section 6 allows for a certificate to be given to a group of inventions. Can the Minister explain this? My concern is that minor upgrades or improvements in a particular innovation could be made just for the purposes of getting the tax break and the certificate. They would not necessarily have to be new innovations. There might be one new thing to which minor changes are made, which then qualify for a tax break but this is not really innovation.