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

Capital gains tax. There are potentially unintended consequences of the capital gains tax avoidance measures. We put the committee on notice that they will be considered. We may also have to bring make some alterations on Report Stage to section 613 of the Taxes Consolidation Act 1997. The Minister for Finance has asked me to tell the committee that he may bring forward an amendment on Report Stage to support high performance sport. That may or may not occur, but we want the committee to know that it may arise.