Eugene Regan (Fine Gael)

The Minister of State gave an explanation of what is in the Bill, which is helpful, but it is no more than an explanation. He has given no argument as to why the correction I propose could not be accepted. A policy of consistency was instituted last year which provided that the filing of returns in respect of capital acquisitions tax be brought in line with other self-assessment taxes. The opposite is being done this year but I do not believe this was the intention. I believe it was an oversight when the policy of bringing forward the self-assessment returns to September was reversed. In the interests of consistency, the same should be done here. The reason we have the Seanad is to examine and to point out these anomalies in legislation even if it is being put through at rapid speed. I call on the Minister of State to recognise the error made in the Bill.