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

The purpose of this section is to support business development and growth by allowing for dilution in shares throughout the period of ownership so that business expansion is not penalised as a result of raising equity in a fast-growing business. This is a minor but helpful change to this section of our tax code and we are not anticipating there being any significant cost or revenue change behind it.