I compliment the Minister and his officials for bringing forward this change in regard to the late submission of returns. It changes the position where a person was a day or so late with his or her returns. I know the Revenue Commissioners often perhaps used their discretion in this regard. I compliment the Minister for bringing forward these changes which are more than welcome and which came about as a result of discussions between all the bodies and the Department. It is time I complimented the Minister for something.
SECTION 30.
Question proposed: "That section 30 stand part of the Bill".
I thank the Deputy for the compliment but I do not deserve it. Credit should go to the Revenue Commissioners and to TALC who brought forward this package. I am simply running with the ball that was put into my hand.
Chairman, I also welcome this amendment; it is a sensible one. It is an example of how the Revenue Commissioners are looking at the realities in the revenue collection area and it shows what co-operation can do.
Could we apply the same principle to section 153?
Question put and agreed to.