Mary Coughlan (Donegal South West, Fianna Fail)

It sounds original when it comes from the Senator's utterances. I appreciate that. Company law should not be used as a vehicle to ensure other legislation is adhered to. Company law is company law. Senator O'Toole has made a considered argument and raised one or two matters for consideration such as tax law and other aspects of company law obligations. I will consider those points. I will be speaking to the Director of Corporate Enforcement and others in the context of the heads of the Bill. Depending on their reaction to the draft I would put money on it we will be inundated with people seeking to give their views on it. Consultation will take place before I form a final opinion on what we will bring to the House. That is the best approach to take. I appreciate that Senator O'Toole does not wish to press the amendment. It was my intention to address the matter in the context of the new draft legislation. I accept Senator O'Toole wishes that to happen now but my view is that should not be the case.