Oireachtas Joint and Select Committees
Thursday, 1 June 2017
Public Accounts Committee
2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
9:00 am
Mr. Niall Cody:
Again, the code of practice sets out our rules around publication. In most cases, and I think it is set out again in the chapter, around research and development, it is a technical discussion. If it is a technical issue, penalties cannot apply, and so, by its nature, it cannot be published.
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