Ivana Bacik (Independent)

The institute of chartered accountants, Chartered Accountants Ireland, raised with us the inclusion of the word "agent" in section 41 despite the fact that under section 44, there is a defence for an employee but none for an agent. I have no desire to water down the provisions of the Bill, but I am responding to a query put to me by the institute about the position of agents who are employees in all but name. There is a sort of halfway house of people who might technically be agents but are really more or less employees. Should these be covered by the section 44(2) defence, given that they are included in section 41 as potential designated persons? I raise this merely as a query.