Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

Mr. O'Brien answered many of the questions. I had asked what happens to actors and performers who do not want to sign a buy-out contract? How likely are they to get work if they were to say something like that? I asked the question about something in the executive summary of Irish Equity's main submission which our committee should certainly take very seriously. It pointed out that the risks with section 481 include potential abuse of the tax credit through a range of practices, including internal pricing and artificially depressed income strategies. That sounds quite ominous. It made similar references to problems with the entire DAC structure and a potential for abuse within the DAC structure. I would like to get elaboration on that.