Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I think we are talking about the same thing. I said I thought the Senator was talking about a restriction. The Senator said we were talking about a restriction on a tax relief. I think I was summarising what was said but, if not, I apologise. Again, I offer a respectful push-back that if somebody avails of this relief and goes on to create a very successful business, I do not believe we should be limiting that relief if the person decides to sell that business at some point in the future. That is their right and may be the reason they set up the business in the first place.