Brian Cowen (Laois-Offaly, Fianna Fail)

The current legislative provision covers the offence of assisting someone in making an incorrect return. This narrowly defined offence is specific. To address this difficulty a new offence of facilitating tax evasion, along similar lines to the recently enacted criminal justice legislation and the UK model would have to be considered. These are matters on which I have taken advice and I will comment on them when I publish the Finance Bill on Thursday.

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