I agree with the Deputy's point about achieving uniformity of expression in the Bill. He made the point that the expression "Great Britain and Northern Ireland" is used more widely elsewhere in the Bill. However, the expression "United Kingdom" is used almost as often — for example it is used twice in sections 25, 29, 548 and 832. In addition, the phrase "the Government of the United Kingdom" seems to be favoured to the exclusion of the phrase "the Government of Great Britain and Northern Ireland"— for example in section 832 and twice in Schedule 2.
While one tends to agree that we should strive for as much consistency as possible, the fact remains that there may well be cogent reasons that, in the past, the Oireachtas has used slightly different versions to describe what at first sight might seem the same thing. Therefore, we should be careful in making changes in the consolidation Bill in case we inadvertently make a substantive change to the underlying law.
The amendment relates to section 29 (4). This provision modifies the charge to capital gains tax in the case of gains arising to resident or ordinarily resident individuals who are not domiciled in the State from the disposal of assets which are situated outside the State and the United Kingdom. I am informed that the parliamentary draftsman's office has indicated that replacing the expression "the United Kingdom" with the expression "Great Britain and Northern Ireland" could result in a slight change in the meaning of the underlying legislation. For example, what would be the status of the United Kingdom's areas of the continental shelf? It is arguable whether such areas are or are not part of Great Britain and Northern Ireland. As it is clear that there may be a possibility that this amendment would result in a substantial change in the law, which is outside the remit of a consolidation Bill, the amendment cannot be accepted.
We would like to have uniformity of expression. However, the parliamentary draftsman's office and the Attorney General's office have advised that there may be a slight possibility that changing such phrases might make a substantive change in the Bill. I cannot take that chance.