Pearse Doherty (Donegal, Sinn Fein)

Will the Minister explain the rationale for this section, in particular the addition of the provision that an asset may be used any time in the future six years? That seems to be a great widening of this provision. Before this, the asset had to be used by the business for two years. Now, the provision has been expanded in that it is required to be used for the specific purposes of the business concerned within the following six-year period. Will the Minister explain that and how widely he thinks this will apply? Why has this come about? Does the Minister have a specific costing for the measure?