Martin Mansergh (Fianna Fail)

The only case that can be made is one for strict roll-over relief in the case of those who seek to substitute viable land that has been compulsorily acquired. I cannot accept a looser formulation to the effect that the amount payable in tax could be put into one's business. However, there is a case in principle which I can support but it must be narrowly focussed and defined. There is no case for capital gains tax relief for farmers who might be leasing their land and going out of business and who have no intention of buying a substitute five or ten acres.