Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Amendment No. 57 deletes section 739N and replaces it with a new section. It is a continuation of section 739M. Can the Minister clarify that the new section being introduced does not have an effect on the existing section 739M, which would have dealt with the anti-avoidance measure in terms of multiple funds where a fund purchased an ICAV in another jurisdiction for the purposes of tax avoidance? A version of that was referred to in Deputy Donnelly's question. Does that stay as robust as it was in terms of multiple funds being utilised for the purposes of tax evasion? Will it still be deemed as a specified person so that, therefore, the dividend withholding tax would apply?

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