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Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: In view of the Minister of State's reply, I will withdraw the amendment.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I move amendment No. 96: In page 206, to delete lines 27 to 35 and substitute the following: " "(c) Where the Revenue Commissioners issue a notice of attachment in respect of any amount of money due by the relevant person to the taxpayer as emoluments under a contract of service, and where the relevant person is controlled by the taxpayer within the meaning of Section 10, the notice may...

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: It is acceptable.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I wish to hear the comments of the Minister of State on this section.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I wish to hear the comments of the Minister of State on this section.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I presume the Revenue Commissioners accept payment in cash.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: Will they accept payment in cash other than in euro?

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: Yes. Many people have sterling around, as we know.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: The proposed section 76(1)(d) is on the double taxation relief on taxes on income with Hong Kong. The Minister of State will recall that we had a discussion-----

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I want to make a few remarks on Deputy Burton's amendment. The introduction of a tax break as a lever should be available to the makers of public policy. When people get a tax break if they behave in a certain way, they are likely to behave in that way. When that course of action is more expensive, they are likely not to pursue it. The first time I heard about the use of tax breaks was in...

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: -----to somebody who had never had anything to do with building or development. It was a deal purely to reduce the person's income tax liability. It was the extension of the tax break industry that destroyed it. This has resulted in a situation in which the man and woman on the street are saying that tax breaks are a bad idea and they should all be abolished. It was in view of this that...

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: On a point of order, I always understood the position to be that a Report Stage amendment was not in order unless the material to be contained therein had been mentioned in the course of the Committee Stage debate, but not necessarily during the debate on the section in question.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: By the end of Committee Stage.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I understand these sections address excise rates and a number of other matters. I am particularly interested in the provisions on excise rates in respect of hydrocarbon products. The Green Party's position was to seek to impose carbon taxes on various items, but differentiating between carbon taxes, excises and VAT impositions is difficult, given that all three apply to hydrocarbons. What...

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: On a point of order, we are debating sections 1 to 38, inclusive. Deputy Barrett has a particular interest in the sections that relate to the reform of the private pensions regime. Is it in order for him to speak at this stage on one of the sections in this group, rather than confining his remarks to the amendment before the House?

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I would like to comment on the same matter.

Written Answers — Redundancy Payments: Redundancy Payments (25 Jan 2011)

Michael Noonan: Question 136: To ask the Tánaiste and Minister for Education and Skills when a redundancy payment will be granted to a person (details supplied); and if she will make a statement on the matter. [3364/11]

Written Answers — Special Educational Needs: Special Educational Needs (25 Jan 2011)

Michael Noonan: Question 146: To ask the Tánaiste and Minister for Education and Skills when a child (details supplied) in County Limerick and three other children on the waiting list for a special school in Limerick will be admitted to the school; and if she will make a statement on the matter. [3473/11]

Bretton Woods Agreements (Amendment) Bill 2011: Second Stage (19 Jan 2011)

Michael Noonan: The split must be worse than we thought.

Bretton Woods Agreements (Amendment) Bill 2011: Committee and Remaining Stages (19 Jan 2011)

Michael Noonan: Can the Minister of State explain how the Schedules are constructed? Is there a resubmission of the existing articles of the IMF or is all the material in the Schedules new material by way of amendment? Is a there restatement of the existing articles with add-ons or do all the Schedules contain new material? It seems to very complex for the amount of games that are being made for it.

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