Pat Rabbitte (Dublin South West, Labour) | Oireachtas source

I refer to the investor rather than the investment. Active traders will be unaffected by this measure. This scheme of capital allowances is intended to provide relief for individuals who purchase plant and machinery for use in their business. Passive investors who are not actively involved in the business are claiming this relief for purchasing plant and machinery and subsequently leasing it to the manufacturing companies, as Deputy Pearse Doherty has said. It is not intended that this relief be available to such passive investors.

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