Because this Bill is a rather complex measure it is proposed by agreement to refer it, under Standing Order No. 91, to a Special Committee of the House. For convenience, however, it is proposed also by agreement to pass the remaining sections of the Bill together with the official amendments thereto in the present Committee and to recommit the Bill as so amended to the Special Committee together with such unofficial amendments as may be desired. I intend to move a motion to that effect at the end of the present Stage. Unofficial amendments may be retabled for consideration by the Special Committee.
Finance (No. 2) Bill, 1971: Committee Stage (Resumed).
Question again proposed: "That section 4, as amended, stand part of the Bill."
On a point of procedure, I suggest, respectfully, there are no such amendments as "official" or "unofficial" amendments in this House. Amendments may be tabled by Ministers but these are not official amendments. Members of this House are entitled to table amendments and not to have them described as "unofficial" amendments. This is a Parliament and should operate as such. It should not operate as an Assembly for processing official suggestions.
May I reply to that by saying that Deputy Ryan and every other Deputy in the House understood what I meant? If he feels that strongly about the phrase used, he and his colleagues should not refer to officials in their contributions. I think we understand each other in regard to what I was talking about.
Can the Minister say what is meant by recommitting unofficial amendments that are desirable?
I did not say that. I said "such unofficial amendments as may be desired". That is not the same as desirable.
Surely all amendments should be recommitted.
That is a matter for the people who put them down.
Is it the position that we endorse formally the Committee Stage of the Bill and the Minister's amendments, that the Bill will then reappear before the Special Committee in a redrafted form incorporating the Minister's amendments, that it will be open to the Opposition or anybody else to put down an amendment to delete any of the Ministerial amendments and that all the amendments from Members of the House other than from the Minister will be put down again for reconsideration by the Special Committee?
That is it.
Section 4, as amended, agreed to.
SECTION 5.
Amendment No. 23 not moved.
I move amendment No. 24:
In page 8, subsection (3), line 27, to delete "established." and to substitute the following:
"established:
Provided that in the case of a service rendered by a person who, by virtue of section 8 (8), is not an accountable person to an unregistered person residing or established within the State, the following provisions shall apply if the service is rendered for the purposes of any business activities of the unregistered person carried on within the State:
(a) the service shall be deemed to be rendered at the place where the person to whom it is rendered resides or is established, and
(b) the person to whom the service is rendered shall, in relation to the said service, be an accountable person and shall be accountable for and liable to pay the tax charged under section 2 (1) (a) in respect of such rendering.".
Amendment agreed to.
I move amendment No. 25:
In page 8, subsection (4), lines 28 to 34, to delete paragraph (a) and to substitute the following:
"(a) A person who satisfies the Revenue Commissioners—
(i) that he is engaged in business,
(ii) that by virtue of section 8 (8) he is not an accountable person,
(iii) that he has suffered tax on services rendered to him within the State for the purposes of the said business, and
(iv) that the said services were not rendered to him in his capacity as agent for or otherwise on behalf of, and were not used by him in the course of rendering services to, another person residing or established within the State who, if the first-mentioned services had been rendered directly to that other person, would not be entitled to a deduction under section 12 in respect of the tax borne or paid in respect of them,
shall, subject to paragraph (b) and section 20, be entitled to be repaid the tax borne on the services.".
Amendment agreed to.
Amendment No. 26 not moved.
I move amendment No. 27:
In page 8, subsection (5), line 41 after "agreement)" to insert "for the rendering of services".
Amendment agreed to.
I move amendment No. 28:
In page 8, subsection (5), line 44, to delete "any" and to substitute "the".
Amendment agreed to.
Section 5, as amended, agreed to.
SECTION 6.
I move amendment No. 29:
In page 9, subsection (2), line 14, to delete "this subparagraph" and to insert "an order under this paragraph".
Amendment agreed to.
Section 6, as amended, agreed to.
SECTION 7.
Amendment No. 30 not moved.
I move amendment No. 31:
In page 9, subsection (2), line 30, to delete "month" and to substitute "taxable period".
Amendment agreed to.
I move amendment No. 32:
In page 9, subsection (2), line 32, to delete "month" and to substitute "taxable period".
Amendment agreed to.
Section 7, as amended, agreed to.
SECTION 8.
I move amendment No. 33:
In page 10, subsection (3), line 27, to delete "year" and to substitute "period consisting of six consecutive taxable periods".
Amendment agreed to.
I move amendment No. 34:
In page 10, subsection (3), line 31, to delete "£1,000 in any month" and to substitute "£2,000 in any taxable period".
Amendment agreed to.
Amendment No. 35 not moved.
I move amendment No. 36:
In page 10, subsection (3), line 44, to delete "£500 in any month" and to substitute "£1,000 in any taxable period".
Amendment agreed to.
I move amendment No. 37:
In page 10, subsection (3), line 51, to delete "£150 in any month" and to substitute "£300 in any taxable period".
Amendment agreed to.
Amendment No. 38 not moved.
I move amendment No. 39:
In page 10, subsection (4), line 54, to delete "second month next after that" and to substitute "taxable period next after the taxable period or the period referred to in subsection (3) (a) (iv), as the case may be,".
Amendment agreed to.
Amendment No. 40 not moved.
I move amendment No. 41:
In page 10, subsection (4), lines 58 and 59, to delete "such second month" and to substitute "the first mentioned taxable period".
Amendment agreed to.
I move amendment No. 42:
In page 11, subsection (6), line 12, after "may" to insert "in accordance with regulations,".
Amendment agreed to.
I move amendment No. 43:
In page 11, subsection (6), line 33, to delete "month in" and to substitute "period in relation to".
Amendment agreed to.
Amendment No. 44 not moved.
Section 8, as amended, agreed to.
Section 9 agreed to.
SECTION 10.
I move amendment No. 45:
In page 13, to delete subsection (7) and to substitute the following subsection:
"(7) The amount on which tax is chargeable by virtue of section 2 (1) (a) on the delivery of livestock shall be 19.20 per cent of the total consideration referred to in subsection (1).".
Amendment agreed to.
Amendments Nos. 46 to 48, inclusive, not moved.
Section 10, as amended, agreed to.
SECTION 11.
Amendments Nos. 49 to 51, inclusive, not moved.
I move amendment No. 52:
In page 14, subsection (1), line 27, after "delivery" to insert "(if any)".
Amendment agreed to.
I move amendment No. 53:
In page 14, subsection (1), line 28, after "rendering" to insert "(if any)".
Amendment agreed to.
Amendments Nos. 54 and 55 not moved.
I move amendment No. 56:
In page 14, subsection (1), line 40, after "or" to insert "the delivery of goods of a kind specified in paragraphs *() to () of that Schedule or the".
Amendment agreed to.
Amendments Nos. 57 to 59, inclusive, not moved.
I move amendment No. 60:
In page 14, subsection (2), lines 56 and 57, to delete "1st day of March, 1972," and to substitute "specified day".
Amendment agreed to.
I move amendment No. 61:
In page 14, subsection (2), line 57, after "1972," to insert "by a person other than a manufacturer of goods of the kind so delivered,".
Amendment agreed to.
Amendments Nos. 62 and 63 not moved.
I move amendment No. 64:
In page 15, between lines 30 and 31, to insert the following subsection:
"(6) Where immovable goods consisting of machinery or business installations are let separately from other immovable goods of which they form part, tax shall be chargeable in respect of the transaction at the rate which would be chargeable if it were a hiring of movable goods of the same kind.".
Amendment agreed to.
I move amendment No. 65:
In page 15, subsection (6), to delete lines 31 to 33, and to substitute the following :
"( ) The following provisions shall have effect for the purposes of subsection (1) (b):
(a) sections 8 (3) and 14 shall not apply to a person in so far as he is chargeable with tax at the rate specified in the said subsection (1) (b):"
Amendment agreed to.
Amendment No. 66 not moved.
I move amendment No. 67:
In page 15, subsection (6), line 35, after "money" to insert ", excluding tax,".
Amendment agreed to.
I move amendment No. 68:
In page 15, between lines 55 and 56, to insert the following subsection:
"( ) (a) The Minister may by order declare that the rate at which tax shall be charged on the delivery or the importation of goods of any kind, or on the rendering of services of any kind, shall be a rate specified in subsection (1) which is lower than the rate at which, but for the order, tax would be charged.
(b) The Minister may by order amend or revoke an order under this subsection, including an order under this paragraph.
(c) An order under this subsection shall be laid before Dáil Éireann as soon as may be after it has been made and, if a resolution annulling the order is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder."
Amendment agreed to.
Section 11, as amended, agreed to.
SECTION 12.
I move amendment No. 69:
In page 16, subsection (1), line 25, to delete "by a person under this section" and to substitute "under this section by a person, other than a manufacturer of goods of the kind so delivered or imported,".
Amendment agreed to.
Amendment No. 70 not moved.
I move amendment No. 71:
In pages 16 and 17, subsection (3), to delete paragraph (c) and to substitute the following paragraphs:
"(c) the acquisition (including hiring) of motor vehicles of a kind specified in the Fourth Schedule otherwise than as stock-in-trade (within the meaning of section 34) or for the purposes of a business which consists in whole or part of the hiring of such vehicles,
(d) the purchase of petrol otherwise than as stock-in-trade (within the meaning of the said section 34)."
Amendment agreed to.
Section 12, as amended, agreed to.
SECTION 13.
I move amendment No. 72:
In page 17, subsection (1), lines 18 to 20, to delete:
"to—
(i) in the case of live pigs, 3.85 per cent., and
(ii) in the case of other goods and services 2.68 per cent.,"
and to substitute "to 1 per cent."
Amendment agreed to.
Amendments Nos. 73 and 74 not moved.
I move amendment No. 75:
In page 18, subsection (4), to delete paragraph (d) and to substitute:
"(d) fish farming,
by a person other than a person to whom paragraph (c) or (d) of section 8 (3) applies."
Amendment agreed to.
Section 13, as amended, agreed to.
Section 14 agreed to.
SECTION 15.
I move amendment No. 76:
In page 18, subsection (1), line 43, after "section 3 to" to insert "10, 12,".
Amendment agreed to.
I move amendment No. 77:
In page 18, subsection (1), line 45, to delete "1st day of March, 1972," and to substitute "specified day".
Amendment agreed to.
Amendments Nos. 78 to 80, inclusive, not moved.
I move amendment No. 81:
In page 19, subsection (2), line 3, after "goods" to insert "of a kind specified in paragraphs *( ) to ( ) of the Second Schedule or".
Amendment agreed to.
I move amendment No. 82:
In page 19, subsection (2), lines 7 and 8, to delete "or assembler".
Amendment agreed to.
I move amendment No. 83:
In page 19, subsection (3), line 14, to delete "duty of customs." and to substitute:
"duty of customs:
Provided however that section 6 of the Customs and Inland Revenue Act, 1879, and section 25 (2) of the Finance Act, 1933, shall so apply only in relation to goods which are being reimported by the person who exports them.".
Amendment agreed to.
I move amendment No. 84:
In page 19, subsection (4), to delete paragraph (b) and to substitute the following paragraph:
"(b) The value of livestock for the purposes of this section shall be 19.20 per cent of their value as ascertained in accordance with paragraph (a).".
Amendment agreed to.
Amendments Nos. 85 and 86 not moved.
Section 15, as amended, agreed to.
Section 16 agreed to.
SECTION 17.
I move amendment No. 87:
In page 22, subsection (12), between lines 28 and 29, to insert the following subparagraph:
"(i) if requested in writing by another person and if the request states that the other person is entitled to repayment of tax under section 20 ( )*, give to that other person in writing the particulars of the amount of tax chargeable to the accountable person in respect of the delivery by him of the goods specified in the request or of the rendering by him of the services so specified.".
Amendment agreed to.
Section 17, as amended, agreed to.
Section 18 agreed to.
SECTION 19.
Amendment No. 88 not moved.
Section 19 agreed to.
SECTION 20.
I move amendment No. 89:
In page 24, between lines 29 and 30, to insert the following subsection:
"( ) (a) The Minister may by order provide that a person who fulfils to the satisfaction of the Revenue Commissioners such conditions as may be specified in the order in relation to the delivery to such person of goods of a kind specified in the order or the rendering to him of services of a kind so specified shall be entitled to be repaid so much, as is specified in the order, of any tax borne or paid by him in relation to such delivery or rendering as does not qualify for deduction under section 12 in computing his liability to tax.
(b) The Minister may by order amend or revoke an order under this subsection, including an order under this paragraph.
(c) An order under this subsection shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the order is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the order is laid before it, the order shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder."
Amendment agreed to.
Section 20, as amended, agreed to.
SECTION 21.
I move amendment No. 90:
In page 24, line 38, to delete "unpaid." and to substitute—
"unpaid:
Provided that if the amount of the interest as so calculated is less than £5, the amount of interest payable shall be £5."
Amendment agreed to.
Section 21, as amended, agreed to.
SECTION 22.
Amendments Nos. 91 and 92 not moved.
Section 22 agreed to.
SECTION 23.
Amendments Nos. 93 and 94 not moved.
Section 23 agreed to.
SECTION 24.
I move amendment No. 95:
In page 26, subsection (1), line 26, after "486," to insert "487,".
Amendment agreed to.
Section 24, as amended, agreed to.
Section 25 agreed to.
SECTION 26.
I move amendment No. 96:
In page 27, subsection (2), line 42, to delete "1st day of March, 1972" and to substitute "specified day".
Amendment agreed to.
Section 26, as amended, agreed to.
Sections 27 to 31, inclusive, agreed to.
SECTION 32.
I move amendment No. 97:
In page 33, subsection (1), lines 30 and 31, to delete "1st day of March, 1972" and to substitute "specified day".
Amendment agreed to.
Section 32, as amended, agreed to.
Section 33 agreed to.
SECTION 34.
I move amendment No. 98:
In page 34, subsection (1), line 23, to delete "subsection (3)" and to substitute "subsections (3) and (4)".
Amendment agreed to.
I move amendment No. 99:
In page 34, subsection (1), line 26, to delete "1st day of March, 1972," and to substitute "specified day".
Amendment agreed to.
I move amendment No. 100:
In page 34, subsection (1), line 31, to delete "1st day of March, 1972" and to substitute "specified day".
Amendment agreed to.
I move amendment No. 101:
In page 34, subsection (1), line 42, to delete "29th day of February, 1972," and to substitute "day immediately preceding the specified day".
Amendment agreed to.
I move amendment No. 102:
In page 34, subsection (1), line 52, to delete "29th day of February, 1972," and to substitute "day immediately preceding the specified day".
Amendment agreed to.
I move amendment No. 103:
In page 35, subsection (1), line 1, to delete "1st day of March, 1972," and to substitute "specified day".
Amendment agreed to.
I move amendment No. 104:
In page 35, subsection (1), line 14, to delete "29th day of February, 1972," and to substitute "day immediately preceding the specified day".
Amendment agreed to.
I move amendment No. 105:
In page 35, subsection (1), line 24, to delete "29th day of February, 1972," and to substitute "day immediately preceding the specified day".
Amendment agreed to.
I move amendment No. 106:
In page 35, subsection (2), line 33, to delete "29th day of February, 1972," and to substitute "day immediately preceding the specified day".
Amendment agreed to.
I move amendment No. 107:
In page 35, subsection (2), line 36, to delete "29th day of February, 1972," and to substitute "day immediately preceding the specified day".
Amendment agreed to.
I move amendment No. 108:
In page 35, subsection (2), line 42, to delete "29th day of February, 1972," and to substitute "day immediately preceding the specified day".
Amendment agreed to.
I move amendment No. 109:
In page 35, subsection (3), lines 49 and 50, to delete "months of May and August, 1972" and to substitute "taxable periods beginning on the first day of the first and second taxable periods next following that in which the specified day occurs".
Amendment agreed to.
I move amendment No. 110:
In page 35, subsection (4), line 52, after "referable" to insert "to turnover tax or wholesale tax on immovable goods on the delivery of which tax is, by virtue of section 4 (6), not chargeable or".
Amendment agreed to.
Section 34, as amended, agreed to.
SECTION 35.
I move amendment No. 111:
In page 36, subsection (1), lines 39 and 40, to delete "1st day of March, 1972," and to substitute "specified day".
Amendment agreed to.
I move amendment No. 112:
In page 36, subsection (1), line 51, to delete "1st day of March, 1972," and to substitute "specified day".
Amendment agreed to.
I move amendment No. 113:
In page 37, subsection (1), line 8, to delete "1st day of March, 1972," and to substitute "specified day".
Amendment agreed to.
I move amendment No. 114:
In page 37, subsection (1), after paragraph (b), to insert the following paragraph:
"(c) Where, under an agreement made before the specified day, a person, other than an accountable person, delivers goods or renders services on or after that day to another person (in this paragraph referred to as the buyer) in such circumstances that the buyer is, or would, if he were an accountable person, be entitled under section 13 to treat as tax deductible under section 12 such amount of the consideration for such delivery or rendering as is specified in subsection (1) of the said section 13, the consideration provided for under the agreement shall, in the absence of agreement to the contrary, be increased by that amount."
Amendment agreed to.
Section 35, as amended, agreed to.
SECTION 36.
I move amendment No. 115:
In page 37, lines 25 and 26, to delete "1st day of March, 1972," and to substitute "specified day".
Amendment agreed to.
I move amendment No. 116:
In page 37, lines 27 and 28, to delete "29th day of February, 1972," and to substitute "day immediately preceding the specified day".
Amendment agreed to.
I move amendment No. 117:
In page 37, line 30, to delete "1st day of March, 1972," and to substitute "specified day".
Amendment agreed to.
I move amendment No. 118:
In page 37, line 36, to delete "1st day of March, 1972" and to substitute "specified day".
Amendment agreed to.
Section 36, as amended, agreed to.
Sections 37 to 39, inclusive, agreed to.
SECTION 40.
I move amendment No. 119:
In page 38, line 26, to delete "1st day of March, 1972," and to substitute "specified day".
Amendment agreed to.
Section 40, as amended, agreed to.
SECTION 41.
I move amendment No. 120.
In page 38, lines 31 and 32, to delete "1st day of March, 1972," in both places where it occurs and to substitute "specified day".
Amendment agreed to.
Section 41, as amended, agreed to.
Sections 42 and 43 agreed to.
SECTION 44.
I move amendment No. 121:
In page 38, line 38, to delete "Finance (No. 2) Act, 1971" and to substitute "Value-Added Tax Act, 1972".
Amendment agreed to.
Section 44, as amended, agreed to.
FIRST SCHEDULE.
I move amendment No. 122:
In page 39, lines 22 to 24, to delete paragraph (vi) and to substitute the following paragraph:
"(vi) services provided by the State or by a local authority other than the construction, repair, maintenance and improvement of roads, harbours and sewerage works;".
Amendment agreed to.
Amendment No. 123 not moved.
I move amendment No. 124:
In page 39, line 39, to delete "transport or accommodation" and to substitute "passenger transport or accommodation for persons".
Amendment agreed to.
Amendments Nos. 125 and 126 not moved.
First Schedule, as amended, agreed to.
SECOND SCHEDULE.
I move amendment No. 127:
In page 40, line 28, to delete "into" and to substitute "to a registered person within".
Amendment agreed to.
I move amendment No. 128:
In page 40, after line 40, to insert the following paragraph:
"( ) fishing nets, and sections thereof, of a kind commonly used by commercial fishermen for the purposes of their occupation and not commonly used for any other purpose;"
Amendment agreed to.
I move amendment No. 129:
In page 40, after line 40, to insert the following paragraphs:
"( ) any feeding stuff (within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955), compound feeding stuff (within the meaning of the said Act) or mineral mixture (within the meaning of the said Act)—
(a) which is delivered in units of not less than 10 kilograms and is not packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets, and
(b) the sale or manufacture for sale of which is not prohibited under section 4 or 6 of the said Act;
( ) fertiliser (within the meaning of the Fertilisers, Feeding Stuffs and Mineral Mixtures Act, 1955) which is delivered in units of not less than 10 kilograms and the sale or manufacture for sale of which is not prohibited under section 4 or 6 of the said Act;"
Amendment agreed to.
Amendments Nos. 130 to 141, inclusive, not moved.
Second Schedule, as amended, agreed to.
THIRD SCHEDULE.
I move amendment No. 142:
In page 41, lines 10 to 12, to delete paragraph (i) and to substitute the following paragraph:
(i) Animal medicine and feeding stuff other than—
(a) medicine or feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets, and
(b) feeding stuff of a kind specified in paragraph ( )* of the Second Schedule;".
Amendment agreed to.
I move amendment No. 143:
In page 41, line 16, to delete "fertilisers" and to substitute "fertiliser other than fertiliser of a kind specified in paragraph ( )* of the Second Schedule;".
Amendment agreed to.
Amendment No. 144 not moved.
I move amendment No. 145:
In page 41, line 18, to delete "plant and machinery of a type commonly used by farmers" and to substitute "machinery, plant or equipment of a kind commonly used by farmers or fishermen".
Amendment agreed to.
Amendments Nos. 146 to 149, inclusive, not moved.
I move amendment No. 150:
In page 43, lines 44 and 45, to delete paragraph (xxi) and to substitute the following paragraph:
"(xxi) ships, boats or other vessels other than—
(a) ships, boats or other vessels designed and constructed for the conveyance of passengers and not exceeding one hundred tons gross, and
(b) sports and pleasure craft of all descriptions including yachts, cabin cruisers, dinghies, canoes, skiffs and racing boats;"
Amendment agreed to.
Amendment No. 151 not moved.
I move amendment No. 152:
In page 44, after line 9, to insert the following paragraph:
"( ) chemicals which are specifically designated for use in agriculture, being seed dressings, herbicides, fungicides, insecticides, rodenticides, verminicides, soil sterilants, growth regulators, disinfectants or dairy detergents, but excluding chemicals which are packaged, sold or otherwise designated for human or domestic use;"
Amendment agreed to.
I move amendment No. 153:
In page 44, after line 9, to insert the following paragraph:
"( ) goods (other than hand tools) of any of the following descriptions, namely:
(a) lifting, handling, loading or unloading machinery (for example, lifts, hoists, winches, transporter cranes, jacks and pulley tackle),
(b) excavating, levelling, boring and extracting machinery for earth, minerals or ores (for example, bulldozers, mechanical shovels, excavators, scrapers, levellers and turf cutters),
(c) machines designed, constructed and intended for use in spreading or finishing asphalt, bitumen, tar, tarmacadam or concrete,
(d) works trucks that are mechanically propelled and are of the kind used in factories or warehouses for transport or handling of goods over short distances, and
(e) equipment and parts that are specially designed for use with any of the goods specified in subparagraphs (a) to (d) and are of a kind not normally used for any other purpose.".
Amendment agreed to.
I move amendment No. 154:
In page 44, Part II, to delete paragraphs (ii) to (v) and to substitute the following paragraphs:
"( ) the hiring (in this paragraph referred to as the current hiring) to a person of—
(a) goods of any kind specified in subparagraph (a) or (b) of paragraph ( )* of Part I, or
(b) a caravan, mobile home or trailer tent, under a contract, other than a contract of a kind referred to in section 3 (1) (b) for any term or part of a term which when added to the term of any such hiring (whether of the same goods or of other goods of the same kind) to the same person, during the period of 12 months ending on the date of the commencement of the current hiring does not exceed 5 weeks;
( ) the hiring of goods of a kind on the delivery of which, if paragraph (xxviii) of Part I of this Schedule were disregarded, tax would be chargeable at the rate of 5.26 per cent;
( ) the hiring of goods of a kind specified in the Fourth Schedule;
( ) the hiring of cinematograph films;
( ) the letting of immovable goods."
Amendment agreed to.
Amendment No. 155 not moved.
Third Schedule, as amended, agreed to.
FOURTH SCHEDULE.
I move amendment No. 156:
In page 44, lines 29 to 34, to delete paragraphs (ii) and (iii).
Amendment agreed to.
Fourth Schedule, as amended, agreed to.
TITLE.
I move amendment No. 157:
In page 3, line 6, after "INLAND REVENUE" to insert "(INCLUDING EXCISE)".
Amendment agreed to.
I move amendment No. 158:
In page 3, line 7, after "INLAND REVENUE" to insert "(INCLUDING EXCISE)".
Title, as amended, agreed to.
In accordance with Standing Order 96 (3) I have to report specially to the Dáil that the Committee has amended the Title of the Bill to read as follows: "Bill entitled an Act to charge and impose certain duties of Inland Revenue (including Excise), to amend the law relating to Inland Revenue (including Excise), and to make further provisions in connection with Finance."
Bill reported with amendments.