Noel Ahern (Dublin North West, Fianna Fail)

I appreciate and understand the point of the amendment but it is not necessary as its purpose is achieved more effectively by other provisions in the Bill, including some amendments tabled in the other House.

The Deputy is proposing a prohibition, worded in very broad terms, of any action for the purpose of avoiding the application of Part 4. The amendment is too general. It is also in conflict with other sections, such as section 25. It is a case of including either a general sentiment or a specific measure to block people with specific avoidance measures. I understand what Deputy McCarthy is trying to do, but we have tried to determine the loopholes that exist and we have included specific measures to close them off.