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

Sure. In my own efforts to understand this issue - it does require some effort because this is far from clear - I spent a significant amount of time with my officials seeking to understand it. What we have done for the benefit of the committee is that we have prepared a couple of real life examples so that members can fully understand it. I can circulate these to the committee so that members can consider them.