Bernard Allen
Question:113 Mr. Allen asked the Minister for Finance further to Parliamentary Question No. 174 of 24 February 1998, his views on whether it is correct for section 941 of the Taxes Consolidation Act, 1997, to be used retrospectively on a hearing and judgment of the Appeals Commissioner which predated the Act and which contravenes the principle of natural law where a party is innocent until proven guilty. [5987/98]