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

Indeed. Companies in one incarnation may say there is no relationship between all these DACs even though they set them all up. However, in another moment they may say there is a relationship and can play off losses against possible gains, and end up happily and conveniently from their point of view never paying any tax. Just as we have had to look at other interesting tax approaches, that is something we should look at. I do not know if Mr. Cody fully understands it. The budgetary scrutiny committee suggested we need to look at these things and I suggest we need to look at them unless Mr. Cody feels we really understand them.