Liam Twomey (Wexford, Fine Gael)
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We will end the session because we have run out of time. On behalf of the joint committee I thank our witnesses from the Department of Finance and the Revenue Commissioners for participating in the meeting and for the material they have supplied to the committee. I welcome Ms Anita Kelly, whom I neglected to mention in my opening remarks. We now suspend until 4 p.m. when we will resume our discussion with the Irish Tax Institute, William Fry and the Consultative Committee of Accountancy Bodies Ireland, CCAB-I.