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

I have quite a few points to make so I will hold off, if that is okay. On section 35 that applies new measures to outgoing payments of interest, royalties and distributions aimed at the prevention of double non-taxation, I will bring forward a Report Stage amendment to make a minor change to the definition of "relevant payment" to ensure the legislation operates as intended. I will also introduce an amendment to section 42 to provide for the latest update to the EU list.