Barry Cowen (Laois-Offaly, Fianna Fail) | Oireachtas source

Most witnesses who have come before this committee, including the two today, have stated quite stringently the need for us to have learned from the use of transitionary funds in the past and that, under no circumstances, should windfall revenue from corporation tax be used as current expenditure. Some can be for capital expenditure but as provided for in a fund that is invested and can deliver hereafter.