Alice-Mary Higgins (Independent) | Oireachtas source

Mr. Duggan mentioned on the guidance issue that the code may be put on a statutory basis next year. Will that statutory basis also address the corporate structures such as, for example, the aviation industry? We heard very strong testimony in the course of the hearings of this committee of the use of what were effectively false company structures to hide the fact of people being self-employed. In correspondence, Revenue have also identified this as an area where legislative action would be required to address this. At the moment, there is no capacity in any code for investigating any such company or corporate structures. Is that something Mr. Duggan anticipates will be addressed at the time when a new code will be put on a statutory basis?