Brian Cowen (Laois-Offaly, Fianna Fail)

I have not heard the case suggesting that I should widen the scope of section 18, as suggested by the Deputy. It is up to the Commission to make a case to change Irish tax law, and that is the advice I have received. On the specific question as to whether I tested the implications beyond the scope of the amendment I received, the answer is that I did not.

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