Finance Bill 2020: Report Stage (Resumed) and Final Stage Dail Éireann — 2020-12-03 ============================================================ Mairéad Farrell (SF), Galway West 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. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2020-12-03/debate/main Retrieved: 2026-08-14T04:48:53+00:00 Sitting date: 2020-12-03