The Minister has concluded. Might I ask him if he can say, today, when he proposes to publish the Miscellaneous Provisions Bill and if he can give any indication whether it will contain matters in addition to those relevant to Part VII of the Act of 1965? I mention the latter particularly because within the past few days I have heard every type of rumour about all sorts of things that will be included in it.
Finance Bill, 1967: Fifth Stage (Resumed).
Question again proposed: "That the Bill do now pass".
I am afraid I cannot, at this stage, say when it will be circulated.
I would not expect the Minister to say when exactly but could he give us any idea—July or August?
I hope to circulate it during the Recess. I shall endeavour to get it out as soon as possible. I realise that the Recess is a suitable time for mature consideration by Deputies of a measure of this sort. I do not exclude the possibility of its including provisions other than those dealing with Part VII of the 1965 Act.
Does the Minister mean minor matters or major ones?
Minor matters. I am thinking in terms of the sorts of things we discussed on the Committee Stage of this Bill.
Oh, no. The information I was referring to concerns very big ones.
Would the Deputy mention them?
The entire death duty code is supposed to be changed.
Most unlikely.
If there is wide speculation, is it a practical proposition, in view of our understanding of the difficulties of the Parliamentary Draftsman's Office, to suggest that the Minister should publish a preliminary White Paper setting out briefly the headings under which the Bill would be drafted when in final form?
I do not think so. As the Deputy will realise, a Miscellaneous Provisions Bill of this sort is a very convenient opportunity for doing bits of tidying up here and there. Therefore, at this stage, I should not like to exclude any particular possibility as to what might be included. Certainly, the intention is that it should do the main job envisaged and if it appears possible conveniently to deal in the Bill with other matters, then we shall avail of the opportunity to do so.
Of a minor nature?
It could deal with such matters as those relating to the collection of revenue which were mentioned on the Committee Stage of the Finance Bill. There is a fair amount of argument about the various provisions as to the powers of the Revenue Commissioners in regard to the collection of revenue. We might avail of this opportunity to repeal some provisions to which strong objection is taken and to put some others there in their stead. I am not sure yet. I do not exclude such matters.
I hope the Minister will not exclude the possibility of repealing in a Miscellaneous Provisions Bill the necessity for residuary accounts. They cost a grossly large amount of time and trouble both in revenue and to the people submitting the accounts. That is the sort of tidying factor to which I would hope the Minister would give his attention.
Question put and agreed to.
This is a Money Bill for the purposes of Article 22 of the Constitution.