Martin Mansergh (Tipperary South, Fianna Fail)

Like all previous speakers I will not necessarily take up my full allocation.

I thank Members on all sides of the House for their welcome and constructive response to this legislation, understanding that the detail has to be teased out in committee. As Deputy Crawford would be aware, it is the time of year those of us who might have some income from self-employment, in farming for example, tend to pay calls on what we call practitioners in this debate. Accountancy practices particularly are very grateful for consolidated legislation, which makes reference to it easier.

I reiterate congratulations on the Bill. The relative unanimity in the House, at least on the principle of the Bill, does not conceal the fact that an enormous amount of work was put in at an expert, legal and revenue level to putting together this legislation. We are very grateful for that.

To reply to one or two points that were raised in the course of the debate, Deputy Crawford should know that I always find that a little bit of history illuminates every subject. I try to introduce it in as noncontentious a manner as possible but it is interesting to recall debates over turnover tax. What happened seemed to have touched the pride of Deputy Sherlock and his family in regard to the 1982 budget but obviously that is not-----

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