Liam Twomey (Wexford, Fine Gael) | Oireachtas source

The joint committee will engage in pre-legislative scrutiny of the Finance (Tax Appeals Commission) Bill with officials from the Department of Finance. I welcome from the Department Mr. Gary Tobin, assistant secretary, and Mr. Des O'Leary and from the Revenue Commissioners Mr. Gerry Smyth, assistant secretary, and Ms Jean Kelly. Mr. O'Leary and Mr. Smyth will make some opening remarks which will be followed by a question and answer session to clarify matters.

I remind members, delegates and those in the Visitors Gallery that all mobile phones must be switched off as they interfere with the transmission of proceedings. By virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of their evidence to the committee. If they are directed by it to cease giving evidence on a particular matter and continue to do so, they are entitled thereafter only to qualified privilege in respect of their evidence. They are directed that only evidence connected with the subject matter of these proceedings is to be given and asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against any person or an entity by name or in such a way as to make him, her or it identifiable. Members are reminded of the long-standing ruling of the Chair to the effect that they should not comment on, criticise or make charges against a person outside the Houses or an official by name or in such a way as to make him or her identifiable.