asked the Minister for Finance whether he is aware that, in the statutory declaration to ground a claim for allowance of spoiled or useless court and other stamps, the declarant is required to state that the application he makes for allowance of the value of the stamps specified is made without any fraudulent intention or collusion; and whether he considers that a declaration to this effect is necessary.
Ceisteanna—Questions. Oral Answers. - Spoiled and Useless Stamps Allowance.
9.
I am aware that the statutory declaration when it is called for by the Revenue Commissioners requires the declarant to make a statement in the form referred to by the Deputy.
A statutory declaration is called for by the Commissioners only in a limited number of cases and I am satisfied that the statement in question is necessary.