MIONTUAIRISCI NA FIANAISE
(MINUTES OF EVIDENCE)
Déardaoin, 5 Eanáir, 1967
Thursday, 5th January, 1967
The Committee met at 2.30 p.m.
Mr. V. Grogan, S.C. (Director, Statute Law Reform and Consolidation Office) called and examined.
Chairman: Mr. Grogan, you have examined the Bill, as apart from preparing it, and you have examined all the amendments submitted and passed by the Committee?—I have.
Are you satisfied that the Bill, as amended by the Committee, represents the present statute law?—I am.
In connection with income tax?—Yes.
And leaving out, of course, any reference to corporation profits tax but putting in references to income tax and sur-tax that might have appeared in a corporation profits tax Act or section?—That is so.
Chairman: Any member of the Committee is entitled now to put any question he wants to the witness.
Major de Valera: The Attorney General has certified that this Bill is in accordance with legislation as it stands. I take it that means that it embodies all provisions which are on the Statute Book and it is not a certificate as to what the law is at the moment?—I agree. The Attorney General’s certificate is in conformity with the Standing Orders of the Dáil and Seanad and merely certifies that the Bill reproduces the existing enactments as they now appear on the Statute Book.
Is there any implication that every provision in this Bill is good law at the moment?—No. That would be beyond the function of the Attorney General in connection with a Consolidation Bill.
Is there implied any judgment as to the enforceable validity of such a section as section 483?—No. No such implication could be raised on the Attorney General’s certificate.
On constitutional grounds or otherwise?— The Attorney General’s certificate is, I repeat, in compliance with the Standing Orders of the Dáil and Seanad in relation to Consolidation Bills and the Attorney General is entitled to do no more than that.
As the Bill stands, the intention is that the law will be as heretofore on the Statute Book?—The intention must arise from the construction of the statute. The intention of the Oireachtas in passing this Act is to make no change in the law as it appears on the Statute Book.
As it appears on the Statute Book?—Yes.
The witness withdrew.