I move:
That section 8 of the Value-Added Tax Act, 1972 (No. 22 of 1972), be amended—
(a) by the substitution of the following subsection for subsection (4):
"(4) Where, by virtue of subsection (3) or (6), a person has not been a taxable person and a change of circumstances occurs from which it becomes clear that he is likely to become a taxable person, he shall be deemed, for the purposes of this Act, to be a taxable person from the beginning of the taxable period commencing next after such change.",
and
(b) by the insertion in subsection (8), after paragraph (b), of the following proviso:
"Provided that this subsection shall not apply to business activities consisting of the supply of immovable goods by any such person to any other such person and, where a request is made by such persons pursuant to regulations under this subsection, such business activities shall be treated for the purposes of this Act, as if the request had not been made.".
In view of the fact that there was some misunderstanding or some question raised on this matter on the Order of Business, perhaps it would be appropriate and helpful to Deputy Fitzgerald if I were to indicate what is involved here. The position is that before the Committee Stage of a Bill is taken which imposes a charge on the people, a resolution must be passed which is known as a Financial Resolution to enable the Dáil to approve of that charge so that it can then proceed to deal with the detailed application of the charge in the course of the Committee Stage debate.
In the case of charges imposed at the time of the budget by means of a Financial Resolution passed at that stage, it is not necessary to come in again at this stage with a repeat Financial Resolution. In the case of certain of the charges which fall to be imposed in this Bill which were not subject to the Financial Resolutions passed at the time of the budget, it is necessary to adopt a Financial Resolution now. For the assistance of the Deputy I want to indicate that the first of these resolutions which I am now moving concerns section 11 of the Bill. In order to short circuit further queries about subsequent resolutions, I want to indicate to the Deputy that the other two resolutions relate to stamp duties concerning sections 16 and 17 of the Bill. Naturally, the Deputy is perfectly in order in asking me any questions he wishes about the Financial Resolutions. Perhaps it might be better for both of us if we could postpone a substantive discussion until Committee Stage. However, that is a matter for him.