I propose Deputy Esmonde.
Election of Chairman
Election of Chairman.
Mr. Dockrell
I second that proposal.
Question—" That Deputy Esmonde be the Chairman of the Committee "—put and agreed to.
Deputy Esmonde took the Chair accordingly.
How long will we sit this afternoon?
Chairman
We have the Corporation Tax Bill in Committee and it might be no harm at this stage if we considered the days of sittings and how long it is proposed that we sit.
Might I mention some of the difficulties which face us, both domestically and internationally in relation to the passing of this measure? I regret that we are limited by these time restraints. We have had the problem of providing adequate time for consideration of the detailed Bill when published so that people could make representations and table amendments. We are now in the situation in which both our own companies and their advisers are anxious to see this legislation passed before the commencement of the next tax year in April and there are very good reasons why we should facilitate that request. Also, in Britain where we have so many business contracts, they are very anxious to see this legislation passed in order that the necessary modifications which may be required in their law may be reflected in their Finance Bill, 1976. We also want to get down as quickly as possible to the negotiation and completion of the necessary double taxation agreement. Clearly, it is in everybody's interest, both practitioners and their clients here, that all this business be carried out as quickly as possible.
It seems an intimidating task, but I hope it will be possible to concentrate our work in a comparatively short period, say, three weeks so that it will be completed quickly. Sometimes concentration helps work to be done more expeditiously than if it is spread over a very long period.
I do not want to anticipate discussion but a great deal of what is contained in the Bill is in the nature of consolidation of existing law. In so far as it is possible to do so, and the two White Papers reflect this, it has been decided to maintain the law as it substantially is but to provide a better way of operating it.
On this side of the House we will have due regard to the cause of constraints and we will do everything we can to co-operate with the Minister in getting the Bill through.
Chairman
I also think with regard to a Bill of this nature that it is as well to keep at it while it is fresh in our minds. We do not want too many heads because it is hard to keep continuity of thought. I understand from Deputy de Valera that so far as Thursday is concerned the Public Accounts Committee are sitting in the morning and there are a few more sessions; therefore, we will have to regard Thursday as being out for that reason. Also, some Deputies have commitments on Thursday afternoons and it makes it difficult for them to abide by those commitments if this committee sits on Thursday. Therefore, I would think of suggesting Tuesday afternoon and Wednesday morning. Tuesday morning might be a difficulty if Deputies have to travel. I do not know how that suits the Minister as regards his time schedule? The Misuse of Drugs Bill Committee is arranged for Wednesday at 4 p.m.
Therefore we need not have that meeting on Wednesday.
What about Friday morning?
Chairman
That means bringing people back from rural areas.
Deputies on the committee are mainly from the urban areas.
Chairman
I would like us to have fairly good substantial sessions, not short sessions so that we can get through the work. If this was in the House we would just have to sit on. What time on Tuesday?
3.30 p.m.-6.30 p.m.
Chairman
3.30 p.m.-6.30 p.m. on a Tuesday. What about Wednesday?
We must move cautiously here. The EEC Committee are anxious to have a meeting next Wednesday afternoon.
Chairman
Would we start on Wednesday from 11 a.m. to 1.30 p.m.?
Are these fixed times?
Chairman
I am trying to see how it will work for next week. We could take something after lunch on Wednesday next. The Misuse of Drugs Bill Committee does not start until 4 p.m. We might as well use the time.
Do not push us too far.
Chairman
No, but it is possible to do it.
Some of us like to go into the House occasionally.
We will get through on that programme just as quickly. The Minister will appreciate that it is with considerable reluctance that I would consent to a time limit on a Bill of this nature or on any Bill. Having had the experience of the Revenue Commissioners on a Bill of this kind before we can safely take the course we have agreed but I will ask the Minister to ask the Revenue Commissioners to give us the same service as was given on the Income Tax Bill. Everything will depend on the staff work being immediately available as we come to the sections.
May I anticipate something like this? I have here a handy cross-reference corresponding to the provisions of the Income Tax Acts which I might circulate.
Apart from circulation, the important thing is that as we come to it section by section where discussion can get uninformed or nebulous, that we are guided by firm facts. In that case piling in the hours on any particular day might only mean we would be tired and it might also be putting an immediate and intolerable burden on the Minister's advisers, whereas if we do it the other way we might get through it very quickly.
Chairman
I want to keep continuity. It is a large Bill.
I will be able to give the assurance.
Chairman
May I take it that there is agreement that these hours will continue until we run into any particular difficulty?
I thought we were fixing the sitting for next week only. Unfortunately Deputy Colley is not here. He will be the main person on our side.
We could book those hours, subject to variation. I have received a request to agree to postpone this sitting because of the indisposition of Deputy Colley. I would be only too pleased to oblige him were it not for the time constraints which exist. I have conveyed this message to him. We hope he will have a speedy recovery.
Do you intend to proceed with some of the Bill now?
Chairman
I would like to.
Following the Minister's remarks I think we could hardly go beyond section 5, Part I.
That might be an over-optimistic assessment of what we will achieve this afternoon.