Last week the Tánaiste and Minister for Justice, Equality and Law Reform during his brief flirtation imagining he was Desmond O'Malley said the one thing he wanted the Taoiseach to make clear was the identity of the donors at Manchester. However, the one thing the Taoiseach did not make clear yesterday was the identity of the donors at Manchester. Although at Ballyjamesduff the Taoiseach said he had been over there so many times that there was not a business organisation in Manchester that he had not spoken to and he knew these guys well, he seems to have resiled from that position. He named a person who is deceased and the gentleman who went on the television said it definitely was not a political donation. The Tánaiste stated in this morning's newspapers that the Taoiseach told him that he would reconstitute the list. Yesterday, the Taoiseach said more people from Manchester who think they were there contacted him than attended the original event. Is Deputy McDowell correct when he states that he expects the Taoiseach will reconstitute that list?

Second, the Minister seated beside the Taoiseach, Deputy Martin, who would defend anything, says there is no difficulty in this regard. He says anybody can go to Manchester, or to any function, and take any money for his or her personal benefit so long as he or she declares it.

He said that on the airwaves.

Is that the position? I understood the position was that if donations are made to Members of this House, we must put them into our political accounts——

I said that last week.

The Minister did not say it.

——and we have to use them for political purposes.

The Deputy's time is concluded.

Is that the case or not?

The Taoiseach referred to the 1995 Act. I asked him yesterday whether those gentlemen from Manchester were doing business here, whether they had been awarded any contracts, whether they had been appointed to any position and so on. We certainly know in the case of Drumcondra 1 and Drumcondra 2 that many of those involved have been appointed on several occasions to State boards.

The Deputy's time is concluded.

Is the Taoiseach not required under the 1995 Act to declare whether he got any benefit from these people before they were appointed? Did he so declare?

We are all governed by the standards applying to political accounts and donations. The Minister, Deputy Martin, made that clear. I stated that I have attended many functions and social events in Manchester. To try to piece together a list of every person who attended each individual event from the time I first began going to Manchester as a councillor, a Deputy and a backbencher is impossible. I cannot do it and will not be able to do it. I have explained this to the House, to the public and everywhere else. I have no problem getting a list of people but I cannot reconstitute a list. That is the position.

The Deputy asked me whether any people from Manchester had been appointed to any boards. The answer is that they have not been.

How does the Taoiseach know that?

I thought he could not remember them.

This is Deputy Rabbitte's question.

Deputy Rabbitte asked me whether I am beholden in any way to any of the others who gave me loans, which I paid back in full with interest. I am not.

That is not what I asked the Taoiseach. I asked him to state whether he complied with section 14 of the Ethics in Public Office Act 1995, which required him to state whether he received any material interest or benefit from these people before he appointed them. I include the Drumcondra tranches in this. Did the Taoiseach declare this or not? Whatever the Minister, Deputy McDowell, stated in the newspapers this morning with regard to his expectation that the Taoiseach will reconstitute the list, did the Taoiseach just now state it is not possible to reconstitute the list?

Who is Michael Collins? Deputy Shortall tells me the only Collins she knows from the pub referred to by the Taoiseach is Mr. Tim Collins. Is there any relationship between the two? Who is this guy?

The Deputy's time is concluded.

As in his television interview, the Taoiseach repeated yesterday that he paid gift tax. Why did he do so? Did he receive other gifts? He said yesterday he did not, so why did he pay gift tax?

The Deputy's time is concluded.

The Taoiseach stated on a number of occasions that he was advised he had no Revenue obligations. Did he clear with Revenue whether this is the case? Will he do so?

As I said, I will not go back over all of these questions. I have already answered in the public domain with regard to Michael Collins and I would only be answering the same questions. He is no relation of Tim Collins. What I said yesterday with regard to gift tax has nothing to do with these issues or any of the issues about which I was asked. On the Revenue question, I have been advised by two eminent people that I have dealt with these matters. With regard to Manchester, in as far as I can identify people at various functions, I will give that information to the tribunal, as I said yesterday. That is all I can do.

What of section 14?