Capital Acquisitions Tax Bill, Committee Stage resumed.

I do not think we should start on that now as a Division has been called for 10.15 p.m.

The Chair has no authority to adopt that course, but if there is agreement of the House——

If the House agrees, will the Chair agree?

Yes, if the House agrees, but the Chair on its own cannot take such a decision.

The Attorney General who is present would have to indicate——

We must wait for the Minister.

The time will be up by then. A Division is due in four minutes and we suggest that the House does not take any other business in the meantime.

The Chair has to comply with Standing Orders.

There are four minutes left during which the House may discuss the Capital Acquisitions Tax Bill. If we keep discussing this matter long enough the time will be up.

It would be best for the House to abide by Standing Orders. I regret the SOS but by the time we have finished talking about it it will be over. It would be best to wait until it is 10.15 p.m. before the bells are rung.

I have called the next business which is the Capital Acquisitions Tax Bill. Deputy de Valera reported progress.

Notice taken that 20 Members were not present; House counted and 20 Members being present,