Ciarán Lynch (Cork South Central, Labour)
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We will now move on to item No. 8, which is scrutiny of COM (2013) 71, a proposal for a Council Directive implementing enhanced co-operation in the area of financial transaction tax. In doing so, I would like to welcome Ms Brenda McVeigh, Mr. Seamus Milne and Mr. Liam Smith from the Department of Finance and from the Revenue Commissioners, Mr. Jim Byrne, Mr. Brian Doyle and Ms Marie Hurley. The format of the meeting will be that Ms McVeigh will make some opening remarks which will be followed by a question and answer session.

I remind Members, witnesses and those in the Visitors Gallery that all mobile telephones must be switched off. I advise the witnesses that by virtue of section 17(2)(l) of the Defamation Act 2009, they are protected by absolute privilege in respect of their evidence to this committee. However, if witnesses are directed by the committee to cease giving evidence on a particular matter and they continue to so do, they are entitled thereafter only to a qualified privilege in respect of their evidence. Witnesses are directed that only evidence connected with the subject matter of these proceedings is to be given and they are asked to respect the parliamentary practice to the effect that, where possible, they should not criticise or make charges against any persons or entity by name or in such a way as to make him, her or it identifiable. Members are reminded of a long-standing ruling of the Chair to the effect that Members should not comment on, criticise or make charges against a person outside the House, or any official by name in such a way as to make him or her identifiable.

I now invite Ms McVeigh to make her opening statement.