Dermot Ahern (Louth, Fianna Fail)

On this issue we are generally on the same page. It is just a matter of when it will take effect. The Department of Finance is adamant that taxation law cannot be changed in any Act other than in a finance Act. That is one of the reasons we did not accede to the request from, I believe, Deputy Charles Flanagan, to have the Bill enacted within three months. If we were to do that, there would be no taxation provisions flowing from the intentions of the Bill in place within three months because obviously the next finance Bill will be after the budget.

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