Seán Fleming (Laois-Offaly, Fianna Fail) | Oireachtas source

I will explain it. If an Irish company was working on a contract in some country in Europe or on a site under the European Union Common Security and Defence Policy and there were VAT implications, this section deals with that. There is no change to the constitutional provisions relating to armed forces, which effectively prohibit foreign forces being based or maintained in the State. I said excise duties come under section 30 and this section. They are two identical measures. I am linking the two for discussion purposes. We do not expect any changes but it could have an impact on an Irish contractor working on a contract in Europe for one of these agencies. That is essentially it.