Dermot Ahern (Louth, Fianna Fail)

In regard to the taxation issues, that would be the case. We obviously need to wait for the taxation provisions to be changed which can happen only by way of a finance Act. That has always been the position, which is why we need that flexibility. In answer to Deputy Ó Snodaigh, it would not be possible to make it retrospective because some people would have already paid. It is not possible to make changes to taxation and stamp duty on the basis that people would have already paid. It could possibly be done, but there would be a loss to the Exchequer in that respect. Our intention is to dovetail these pieces of legislation so they become applicable on the one day.

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