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

I suggest that we provide a comprehensive note relating it back to the 2013 change, which had the anti-avoidance provisions. We will set out how those anti-avoidance provisions are continuing and what the impact of the change is. I believe the thrust of the Deputy's question is about the interaction between what we are doing now and what was done in 2013, and how we are protecting those anti-avoidance provisions. We will get a comprehensive note in advance of Report Stage.