Oireachtas Joint and Select Committees

Tuesday, 27 January 2015

Joint Oireachtas Committee on Finance, Public Expenditure and Reform

Draft Heads of Finance (Tax Appeals Commission) Bill: Discussion

2:00 pm

Photo of Pearse DohertyPearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I apologise; we have it, but I have not seen it.

I wish to raise some minor issues pertaining to disqualifications. There is a big issue in respect of bankruptcy. If we are bankrupt, we are disqualified from doing a number of things. The section on disqualifications refers to arrangements with creditors. I do not know how broad such arrangements will be, but if a case is appealed to the High Court, I am not sure a judge involved in an arrangement with a creditor will be disqualified.

Why should we disqualify an appeal commissioner because he or she is in an arrangement with a creditor? An arrangement with a creditor is not a default.

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