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

Will the Minister elaborate somewhat on exactly what change is proposed with this section? I understand it relates to double taxation agreements and assessments on taxpayers in situations where, I presume, double taxation agreements are relevant or apply, and where claims are being made for loss relief, group relief or similar reliefs. Will the Minister explain, in layman's terms, what exactly we are doing here?