Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I will restate a few things and say a few additional things. I want to ensure that what I said a moment ago about the filing of returns is clear. A feature of the debate on the Finance Bill every year is that most of it tends to focus on amendments rather than the sections of the Bill as presented. For the purposes of absolute clarity, I want to make it clear that a measure that is contained in this Bill will require IREFs to make a taxable return every year regardless of whether an event happens.