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

No. 6 is engagement with the Revenue Commissioners on Brexit preparedness and other matters. I welcome the chairman of the Revenue Commissioners, Mr. Niall Cody, and his officials.

By virtue of section 17(2)(l) of the Defamation Act 2009, witnesses are protected by absolute privilege in respect of the evidence they are to give to the joint committee. If, however, they are directed by it to cease giving evidence on a particular matter and continue to so do, they are entitled thereafter only to qualified privilege in respect of their evidence. Witnesses 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 a long-standing parliamentary practice to the effect that Members should not comment on, criticise or make charges against a person outside the House, or any official by name in such a way as to make him or her identifiable.

I invite Mr. Cody to make his opening statement.