Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

Clarification is required in this regards. It appears that a technical amendment is a substantive amendment, which could have substantive changes to the tax liabilities of these section 110 companies. Will the Minister confirm that Irish property that would be put into a section 110 structure would now be taxable retrospectively and therefore would not be tax neutral if this amendment does not go through? Will he confirm that if this amendment does go through, anything up until last year's Finance Act will continue to be able to avoid paying tax through those section 110 structures?

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