Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

On EII more generally, I have two questions. The first concerns the 40% that is to be claimed upfront in year one, as opposed to 30%, and then the 10% in year three. The 10% in year three was subject to conditions laid out by Revenue in terms of research and development and job creation. Do those conditions still apply and, if the relief has been paid out in year one, is there a clawback mechanism and how does it work?