Matt Carthy (Cavan-Monaghan, Sinn Fein)
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A test case was presented to the Oireachtas that had been made by the Department of Social Protection with the agreement of the Revenue Commissioners. It was done primarily in respect of the courier sector. I understand that practice has ceased. Will Mr. Cody confirm that and whether a cost associated with the test has been extrapolated? How much did it cost the State? Was there any legal basis for its implementation? I have found it difficult to find a legal basis for that test case having been sanctioned.