Mr. Martin McMahon:

No. The code of practice should be done away with completely. It does not decide case law. It does not decide insurability of employment. Only case law does. The code of practice is a box ticking exercise. As the committee has seen in ICTU's submission, employment status is not decided by a box ticking exercise. That is complete nonsense. The code of practice can mean whatever one wants it to mean. That the Revenue Commissioners have told this committee that it is on a par with, if not superior than, case law is outrageous. It is not on a par. Only case law applies.