Denis Naughten (Roscommon-South Leitrim, Independent) | Oireachtas source

If that extension had been approved already, more investment could go into businesses. I understand that from the point of view of investors and taxation, once it is done by the end of the year, there is no difficulty with it. However, I understand there is a concern among investors that if they make the investment prior to Commission approval, the Revenue Commissioners may interpret it as not having had approval at the time and they may not be able to avail of the relief.

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