Paddy Burke (Fine Gael) | Oireachtas source

I welcome Mr. Cody and his colleagues. It has been a very informative meeting thus far. Members are learning greatly from the exchanges. I have no doubt that the committee will have further work to do on this issue.

Reference was made to the VAT guarantee and deferred payment at the point of entry. Mr. Cody mentioned that a change of legislation would be required in the case of a hard Brexit. The Tánaiste has stated that a considerable volume of legislation will come on stream between now and 29 March. The process will be quite intensive. All the time of the Office of the Parliamentary Counsel will be taken up with that new legislation. Will the provisions Mr. Cody believes are required to ensure the smooth running of customs and so on in the case of a hard Brexit be included in the legislation coming down the track?