Paul McAuliffe (Dublin North West, Fianna Fail) | Oireachtas source

The only reason I say this is because there is a lot of talk about equating it with other businesses, but there does not seem to be the understanding that we are not just managing trade but also managing the asset. It appears the flexibility to sell the asset is one of the things that is very attractive for the landlord. There has to be a tax implication for that too.