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

It is complicated stuff as Mr. Cody knows. They claimed the tax credit for the production of a film. That DAC at some point is wound up, but that film is still potentially generating revenue which should be taxed. What is being taxed if there is no longer any company? Are we getting the revenue? Is that being chased? This is also of interest to the actors and performers in terms of the royalties because they are often asked to sign buyout contracts and feel they are deprived - I agree with them - of their share of the downstream revenues. Do we fully understand from a tax point of view what is happening to the downstream revenues from DACs that have been wound up?