Brendan Howlin (Wexford, Labour) | Oireachtas source

I do. The worst thing in the world is to have legislation enacted that nobody knows how to implement, or is too complicated to implement or is frustrated in its implementation. I am not going to accept an amendment that I do not know is practical. I will think further between now and Report Stage and if the Deputy has any further refinements I will happily have a look at them and I will talk to Revenue as well.