Pearse Doherty (Donegal, Sinn Fein)

This is the scheme of tax relief for approved sporting bodies. Could the Minister elaborate on the individual's decision in relation to whether they would claim the relief or the relief would be provided to the organisation? Could he outline the changes that take effect in relation to this Finance Bill and step them out in terms of that area? The fact is that there is a certain deadline now in respect of making that decision irrevocable.