Eamon Ryan (Dublin Bay South, Green Party) | Oireachtas source

I too commend the Minister and his officials on getting a long-awaited Bill through Committee Stage. I have one question, which I meant to ask earlier. Will somebody explain the difference between a mineral compound versus a mineral? I was particularly interested in this in respect of the amendment to the Tax Consolidation Act 1997.

I would like to have a layman's understanding of the difference between a mineral compound and a mineral. Are there particular applications to which it might apply to? Is that the case or it is just a technical amendmentper se?