I move amendment No. 1 :
In page 8, subsection (1), lines 17 and 18, to delete all words after " performance " and insert " for a consideration of any act other than the delivery of goods."
The section as drafted makes the omission of an act or a toleration of a situation taxable. This seems to me to be something which is impracticable. I do not see how you could, in fact, tax something which does not happen. I can see that there is some purpose behind this and that somebody might, indeed, refrain from doing something for a consideration and such a situation could arise. I can see the Revenue Commissioners, who are anxious to cover every possibility wanting to cover this, but the impracticability of tracking down such situations would make anything of the kind really void from uncertainty. It seems to me a mistake to attempt to legislate in a way which is not going to work in practice. I note in the British Bill there is no similar wording. The British Bill, in fact, defines " service " as something which is done for a consideration. I am also inserting the words " for consideration " and I will come back to that in a moment. I suggest it is a mistake to try to tax omissions or tolerations of situations and that this is unworkable.
The second point is that unless something is done for a consideration it should not be taxable because what can you tax? The insertion of the words " for a consideration " is necessary in order to make this sensible at all. I think a later amendment of mine, if I can find it, may be consequential on that. It would be tidier if I could find the amendment but I will leave it for the moment.