In accordance with Standing Order 87 the following message will be sent to the Dáil:

The Standing Joint Committee on Consolidation Bills has completed its consideration of the Value-Added Tax Consolidation Bill 2010 and has made amendments thereto which may be classified as amendments to remove ambiguities and inconsistencies and to adapt the existing law.

The committee is of the opinion that the Bill, as amended, represents the existing law.

In accordance with Standing Order 72 the following message will be sent to the Seanad:

The Standing Joint Committee on Consolidation Bills has completed its consideration of the Value-Added Tax Consolidation Bill 2010 and has made amendments thereto which may be classified as amendments to remove ambiguities and inconsistencies and to adapt the existing law.

The committee is of the opinion that the Bill, as amended, represents the existing law.