John McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

There is an opportunity to include judges in this by expanding the definition to apply all aspects of this legislation to it. The question will be asked as to why they are excluded. Tax clearance certificates are not just pieces of paper - there is a lot more to them. The question needs to be dealt with in the context of this legislation. The Minister spelled out in section 17(3), (a) to (f), that the board refers to a traditional appointments advisory board. Perhaps he will look at it again on Report Stage.