Oireachtas Joint and Select Committees

Tuesday, 26 February 2019

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach

Law Reform Commission Report on Regulatory Powers and Corporate Offences: Engagement

Mr. Tom O'Malley:

The answer is that a person usually has to take a definite step towards doing so. Just forming the intention to do so is not sufficient. A person has to take a positive step towards achieving the completed offence. It is a fact-specific situation and it is difficult to say in advance exactly what would be sufficient to constitute an attempt and what would not. One has to look at the total set of facts involved.