James Lawless (Kildare North, Fianna Fail) | Oireachtas source

I have a similar question to the one asked by Deputy Boyd Barrett. I understood that the provision was initially included in the Finance Act two years ago. Other measures were removed at the time and were replaced with this provision with the OECD's approval. The Minister of State, if I heard him correctly, mentioned a number of categories of patents, IP assets and other ways to qualify under the KDB or Finance Act. He said that some things would qualify automatically. I ask him to circulate a note to the committee with that information in advance of Report Stage.