Donnchadh Ó Laoghaire (Cork South-Central, Sinn Fein) | Oireachtas source

I appreciate the witnesses giving their time to be here. We received the statements in advance with regard to this particular issue. The issue of goods and services has been a subject of public debate for six or seven months now. It has been longer than that really, but I mean in an intense way. We are only now fleshing out, as we are in this meeting, what the issue is with regard to goods and services.

We received two statements - a briefing note and an opening statement - and neither of those documents outlined what the legal difficulty was. I do not think that is satisfactory. Given the nature of the public debate, the fact that we do not yet have a view from the Attorney General is unsatisfactory. I have great respect for the witnesses' own legal experience and qualifications but, obviously, the Attorney General reflects the established legal position of the Government.

Mr. Smyth said that the Attorney General had made a distinction between goods and services. There was advice that was leaked in February; it predated that. At no stage was any distinction made in that document with regard to goods and services. At what stage did the Attorney General make a distinction, in what exchange or in what form?