I move amendment 1:
Section 1. To add at the end of the section a new sub-section as follows:
"(3) A person shall be deemed for the purposes of this Act to be resident in Saorstát Eireann if he has spent the greater portion of each year in Saorstát Eireann or if he is resident outside Saorstát Eireann in the employment of a person or corporate body carrying on business in Saorstát Eireann or if he is resident outside Saorstát Eireann in the service of the State."
This question was considered when the Bill was in Committee previously. I have given it some consideration since, and I think I am correct in saying that the Minister expressed the view that there was grave danger in any rigid definition of the meaning of "residence." I felt that we would be in a difficulty without any definition because there would be no rulings, and the courts for a considerable time with the best will in the world, would not be able to say whether or not an individual was resident for a period of five years. For instance, if he spent one year studying at a foreign university, or in the employment of some firm what would be the position? I consulted a legal friend and he pointed out that in most of the Finance Acts the words "ordinary residence" occur. If the amendment were altered accordingly there would be plenty of definitions, in cases in which there were rulings, and it would be easy to find out the position. I had to put down the amendment as worded in order to have it in in the requisite time. Consequently I was not able to see my legal friend. I think it would meet the difficulty if the Minister could see his way to put in the words "ordinary residence." I would then withdraw my amendment. Senator Comyn would know if this was usual.