Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I wish to go on the record as well. I was watching some of the debate in my office yesterday on commercial transactions. It was a good debate and I know the Minister, Deputy Noonan, appreciates the forthright way in which members of the committee, spokespeople, the Chairman and everyone else participated on Committee Stage. It is an important part of the Finance Bill. I thank all our officials in the Department of Finance and the Revenue Commissioners for the way in which they marshalled the arguments and, at times, their Minister. That was a crucial aspect of the debate. I thank the Chairman and the secretariat for facilitating the debate as well.