Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I know the Minister of State would like us to sweep last year under the carpet, pretend it did not happen, and pretend the Government did not incentivise the type of land hoarding which happened over the last year. However, let us deal with the amendment that is before us. Can the Minister of State explain to us the significance of the disposal date, which is 1 January 2019, and also how that interrelates with the date of the taxable event occurring on or after 19 October 2017?