Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

The point is that Revenue, and I will come to this shortly, is able to act very flexibly because much of our legislation is under the control and management of Revenue. We utilised that to the nth degree during the pandemic, when we did not change legislation, rather, we allowed Revenue to do a huge number of changes that were not legislated for-----