Can you please provide me with a pdf copy of the briefing note that the Minister for Finance, Paschal Donohoe TD, referred to in the Dáil on 13 December 2017 when discussing section 62 of the Finance Act 2017 which introduced a new section 31C into the Stamp Duties Consolidation Act 1999 (this amendment was introduced late in the legislative process as a Recommendation at Seanad Committee Stage). Minister Donohoe stated “I wrote to the relevant Opposition spokespeople to explain the background to the measure and why we are introducing it” – page 60 of the Dáil Debates.