Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I wish to add a point to amendment No. 94 because we may not cover it separately in terms of the point I made about Report Stage. The proposed amendment is intended to provide that where individual GPs enter into contracts with the HSE to provide certain medical professional services, and provide those services in the conduct of a partnership profession with other individual GPs, the income from those professional services can be treated for income tax purposes to be that of the partnership. That has been a central issue which was raised.