(1) In this section, "Committee" means a Committee appointed by either House of the Oireachtas or jointly by both Houses of the Oireachtas (other than a committee referred to in section 19(1) of the Comptroller and Auditor General (Amendment) Act 1993 or the Committee on Members' Interests of Dáil Éireann or the Committee on Members' Interests of Seanad Éireann) or a sub-committee of such a Committee.
(2) Subject to subsection (3), a Commissioner shall, at the request in writing of a Committee, attend before it to give account for the general administration of the Commission.
(3) The Commissioner shall not be required to give account before a Committee for any matter which is or has been or may at a future time be the subject of proceedings before a court or tribunal.
(4) Where the Commissioner is of the opinion that a matter in respect of which he or she is requested to give an account before a Committee is a matter to which subsection (3) applies, he or she shall inform the Commit
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