Eoghan Murphy (Dublin Bay South, Fine Gael)
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Section 110 is just another way of achieving that securitisation, which is done in other jurisdictions, as Deputy Donnelly stated, but it would be wrong to say that the only purpose of using section 110 is to avoid tax. It is tax-neutral. Being tax-neutral is not about tax avoidance, however, it is about choosing neutrality, whether it is an individual investor or-----