Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I wish to make a general point. The issue is complex enough as it is. The Finance Bill was published with sections 21 and 22. The Government amendment on Committee Stage was so extensive that it replaced the entire section. Now on Report Stage we again have pages and pages of amendments to section 22, which had already been replaced in its entirety since the initial publication of the Finance Bill subsequent to the budget.

I make this as a general point with regard to our capacity to process all the complex issues to gain a proper understanding of them. The Minister's officials have been excellent in providing their time and expertise to all of us and the people who work with us to develop that understanding. I make the point in terms of parliamentary procedures that for something as complex to change entirely on Committee Stage and then for there to be pages and pages of further amendments on Report Stage is far from ideal.

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