The inclusion in the Finance Bill of measures implementing recommendations by the Committee of Public Accounts (PAC) on DIRT evasion were welcomed last night by the PAC chairman, Mr Jim Mitchell.

However, the Fine Gael and Labour finance spokesmen, Mr Michael Noonan and Mr Derek McDowell, criticised the Bill.

According to Mr Noonan, the proposed legislation throws up anomalies for ill and handicapped spouses.

Mr McDowell pointed to additional tax concessions for property developers in an extension of capital gains tax rules to include lands sold for development and road building.