Peadar Tóibín (Meath West, Sinn Fein)
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This section concerns anti-abuse clauses, in that the system cannot be abused if the arrangements are not genuine. This is welcome, but will the Minister of State detail the number of cases involving, as well as the revenue lost to date as a result of, tax arrangements that were not genuine? We are tightening regulations, which is welcome, but it is obviously in response to Revenue's experience of non-genuine cases.