Dáil Éireann debate -
Wednesday, 30 Nov 1977

Vol. 302 No. 3

Finance (Excise Duty on Tobacco Products) Bill, 1977: Committee and Final Stages.

Sections 1 and 2 agreed to.

SECTION 3.

Question proposed: "That section 3 stand part of the Bill."

Mr. P. Barry

This says:

(3) The Revenue Commissioners may, subject to compliance with such conditions for securing payment of the duty as they may think fit to impose, permit payment of the duty imposed by section 2 of this....

Is it that the Revenue Commissioners shall?

Professor O'Donoghue

I understand that in operation "they may", means they shall.

Mr. P. Barry

But in the Bill it is not "shall", it is "may".

Professor O'Donoghue

My advice on this is that "may" gives greater flexibility to the manufacturer in that it leaves him the option.

Mr. P. Barry

It has been "may" in most legislation, but in effect it is "shall".

Question put and agreed to.

Sections 4 to 14, inclusive, agreed to.

First and Second Schedules, agreed to.

Title agreed to.

Bill reported without amendment and passed.

An Ceann Comhairle

This Bill is certified a Money Bill in accordance with Article 22 of the Constitution.