In this section you are extending the time to file the annual return from 21 days to 60 days. I think I am correct in that.
SECTION 127.
Question proposed : " That Section 27 stand part of the Bill ".
Yes, 60 days.
My motion is that it would not be practicable to file the return within 60 days.
It was not practicable within 21 days.
I am just wondering whether it is the intention to enforce this pretty rigidly because the Minister should be aware at present that it is quite common if one goes to search a file in the Castle to find it a couple of years behind.
Yes.
The 21 days obviously has not been enforced.
The 21 days was not enforced but the intention is to enforce the 60 days.
The Minister will remember that in this regard I had occasion to put down questions in the House regarding a semi-State company.
That is right.
I am just wondering whether we should be a little more liberal and insist on a rigid enforcement.
I think that is a recommendation substantially of our own Committee.
It is a good one.
In Britain it is only 42 days. Our own Committee recommended two months, as far as I recollect, and we made it 60 days.
Question put and agreed to.