Michael D'Arcy (Wexford, Fine Gael) | Oireachtas source

-----after only putting it in place a year ago, we think it would be unfair on somebody who made an investment prior to that. We think the provision gives people an opportunity to advance this without the withholding tax applying for the next 12-month period. Taxes, companies, investment and individuals require certainty. We think that putting the provision in place in one budget and removing it in another budget would not give any certainty.