asked the Minister for Finance if he has considered the advisability of circulating to the Dáil a memorandum explaining the provisions of the Finance Bill, 1929, particularly those relating to the income tax.
Ceisteanna—Questions. Oral Answers. - Finance Bill, 1929.
The Finance Bill this year, with the exception of Part II., perhaps, is not unusually complicated. The purpose of Part II. is to give effect to the scheme for the partial simplification of the Income Tax Code which I outlined in my Budget speech. Any memorandum on this subject, which is necessarily technical, might be misleading unless it were to cover every point completely, and to do this would necessitate a document of undue length and probably as complicated as the clauses which it set out to explain. In the circumstances, while I shall give further explanations during the Second Reading and Committee Stages of the Bill, I do not think that it would be practicable to provide in simpler terms an accurate paraphrase of the clauses in question. For these reasons I regret I cannot entertain the suggestion put forward by the Deputy.