73 Mr. O’Shea asked the Minister for Finance the number of breaches detected of the Waiver of Certain Tax, Interest and Penalties Act 1993 in respect of each year since 1994; the number of prosecutions initiated and convictions secured arising from such detections; if he has satisfied himself that the law is being applied in the manner intended; if his attention has been drawn to comments made by the chairman of the Revenue Commissioners at the meeting of the Committee of Public Accounts on 2 December 2004 in which he referred to the difficulties faced in initiating prosecution for breaches of the Act; and if he will make a statement on the matter. [13353/05]

Summary

73 Mr. O’Shea asked the Minister for Finance the number of breaches detected of the Waiver of Certain Tax, Interest and Penalties Act 1993 in respect of each year since 1994; the number of prosecutions initiated and convictions secured arising from such detections; if he has satisfied himself that the law is being applied in the manner intended; if his attention has been drawn to comments made by the chairman of the Revenue Commissioners at the meeting of the Committee of Public Accounts on 2 December 2004 in which he referred to the difficulties faced in initiating prosecution for breaches of the Act; and if he will make a statement on the matter. [13353/05]

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• Tax Collection.

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