Pearse Doherty (Donegal South West, Sinn Fein)
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This is not intended as a reflection on any individual or group of individuals but an item was introduced in a Finance Bill two years ago which seems to have run foul of the state aid rules and has had to be altered. Given the type of investment involved, the potential jobs and so forth, how difficult is it, when one sits down to deal with a change in the taxation code, to see that it runs foul of state aid rules?

Is there a section in the Department that deals with the issue? It is not the only time this issue has arisen. We have had similar issues within previous Finance Bills. The provision on the Georgian buildings is a case in point. It did not get the green light until a couple of Finance Bills later. If memory serves me correctly, it was the third Finance Bill. That case was similar to this one. What is the challenge? Is it that the goalposts are moving? Has something been read incorrectly?