Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

Would it be fair to say that under those headings one can have items that might have been considered okay as benchmark items but suddenly they are not considered okay because somebody is doing something under that particular heading? Most notably, I point to intangible assets where suddenly they were purchased by one part of a multinational by another part of its operations and then there was a major ballooning of that tax relief.