John McGuinness (Carlow-Kilkenny, Fianna Fail)
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We are now in public session. I welcome the Minister and his officials for our consideration of the Finance Bill 2016. It is proposed we conclude this session at approximately 11.15 a.m.

The committee will resume at 2 p.m. in Committee Room 2. We will suspend for Dáil votes during any of these meetings. In order to provide for the smooth running of the meeting, any Member acting in substitution for a member of the committee should formally notify the clerk now if he or she has not already done so. Second, divisions on the Bill will be taken as they arise. Third, members attending this meeting in accordance with Standing Order 95(3) should be aware that, pursuant to that Standing Order, he or she may move his or her amendment but cannot call for or participate in voting on that amendment.

I now intend to proceed to section 1 of the Bill.