Mairéad Farrell (Galway West, Sinn Fein) | Oireachtas source

I echo the sentiments of Deputy Doherty. I am concerned. We had a lengthy debate on Committee Stage in this regard. I was quite surprised at this amendment because I am concerned it could lead to this section not being implemented for a long time. When we had the discussion on Committee Stage, it was our understanding that it would come into effect on 1 January 2021. I have been concerned about the perceived weakness of this. Even with the enactment of the Bill, there could still be possible arbitrage opportunities in this regard. I would like the Minister to clarify this further. We have consensus that this needs to be enacted and I would be deeply concerned if this leads to it not being enacted.

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