Mr. Mark Redmond:

In the ideal world, the Deputy would be absolutely right. Unfortunately, in the real world, Michael Maguire will have moved on and will be worried about the following year. He may not have the wherewithal or time to re-examine the issue. In such circumstances, one must ask why he should be pressed to provide information at an early date and subsequently correct it. Why not allow him time to compile the correct information and submit it on time?