May I ask when the Report stage will be taken?

To-morrow, I understand.

I understand that under the financial procedure which we have adopted, unlike the procedure with regard to ordinary legislation, if amendments are to be proposed they must be proposed on Report.

Not necessarily, but amendments may be made on Report.

Would it not be well to give a little time for such amendments to be handed in?

That is a matter for the Dáil.

As I understand the memorandum with which you have furnished us, there will be two opportunities for amendment. First the Resolutions will be reported to the Dáil, and on that we can accept, reject, or possibly amend the Resolutions already passed. Then those Resolutions will have to be embodied in a Finance Bill, which will pass through the ordinary course of legislation, and it will be open again, when that Bill is before the Dáil, to amend the sections or clauses which are in it.

That is quite correct.

It appears to me that if the Report Stage of the Resolutions which we have just passed for the first time should come on very shortly, it will not preclude us from amending the Resolutions when the Dáil receives them in the form of a Bill. These Resolutions do not become finally binding until they have been adopted in the form of a Bill.

The amendments will necessarily have to be of a simple character in so far as they must relate merely to a reduction, except Resolution No. 2, which does not deal with the imposition of taxation at all. The amendments, being of a simple character, could possibly be proposed without notice or upon notice given in the morning. Is it agreed to take the Report Stage to-morrow?

Yes.