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

Revenue informs me that that risk is not there. The reason is that there was no limit to the size of the fund anyhow during the investment and growth phases. All funds are subject to the standard fund threshold which, as the Deputy knows, is currently €2 million. The Revenue assessment is that that risk is there at the moment anyhow and the change that we are making here does not make it any bigger. I know Revenue would not be advising me to make any change here that would create any risk regarding aggressive tax planning or looking to inappropriately minimise tax.