Terence Flanagan (Dublin North East, Fine Gael)
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Question 255: To ask the Minister for Finance if he will contact a person (details supplied) regarding the abolition of section 23 relief in budget 2011; if he will advise as to whether it is legal to take this relief away; and if he will make a statement on the matter. [48556/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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For the Deputy's information the person (details supplied) has been in contact with my Department and is being responded to in the normal way. In relation to the second part of the Deputy's question the measures relating to Section 23 relief announced in the Budget were the subject of legal advice.