Brian Cowen (Laois-Offaly, Fianna Fail)

I find that most unfortunate, and I ask people and the press to check the record of the House yesterday regarding the Committee Stage of the Finance Bill. In an effort to make some sort of political point, presumably in the context of the by-election campaign, the Deputy has continually misrepresented my position. That is the second successive such question from the Deputy. She was listening to me very intently yesterday in committee, but she has sought to misrepresent my position, and I find it most unfortunate. The purpose of Question Time is to clarify matters and provide factual information to the House on any matter that any Deputy wishes to raise with me, something that I gladly do. I find it unfortunate to have to come back with a reply that has to retrieve a situation after inaccurate and untrue assertions made by the Deputy in her question.

There is no question of diluting the aiding and abetting section. What is involved, as is the normal course in such matters, is ensuring that we have sufficient clarity and understanding on the part of everyone involved, including the Revenue Commissioners, the taxpayers, tax advisers, the Law Society and accountancy bodies, and that they all understand precisely what the extension of section 1078 of the Taxes Consolidation Act 1997 involves. The problem hitherto has been that one could prosecute only on the basis of providing or assisting in providing incorrect information on a tax return. We are broadening that to try to ensure that in future — prospectively, since to do so retrospectively is unconstitutional — where there has been a direction, policy or practice not by those on the front line and accountable but by others higher up in management, they will be amenable to prosecution through the creation of the new offence created by the Finance Bill 2005.

I made it very clear on the basis of legitimate questions asked by Deputy Bruton that there was no question of any dilution involved. It was a matter of clarifying the extent and extension of the existing range of offences available. I also made it clear in our discussion with Deputy Burton in committee that the wording being used covers the specific situation raised by the Chairman of the Revenue Commissioners and that the facilitating of fraudulent tax evasion covers the specifics that she mentioned, recognising that putting money offshore is not in itself an offence. Doing so without notifying the Revenue is the offence. I made it very clear in our discussions on what I did in section 133 of the Finance Bill that the issue in question is covered.

I have no problem, and the Deputy is quite entitled to put her point of view if it is different. However, I ask her, in the interests of fairness and accuracy, to desist from seeking to misrepresent my position, which is quite clear.

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