Professor Noel Whelan:

First, away back, but I do not think this is relevant to the current situation, we got advice from Arthur Cox and Company and, latterly, post the financial emergency legislation, we got advice from Mangan O'Beirne Solicitors. After that advice stated we had nothing to answer for in the context of the public controversy which was taking place with the moneys, we decided to get senior counsel advice just to be sure. On foot of all that advice, as the controversy developed, we said we would put the legal advice aside. We were not forced into anything only we were slow to respond. We had the legal advice and we said honestly and openly to the HSE that we believe we are compliant because the issues involved in our side are not relevant to the circular. Let me just say, because it is relevant to the Deputy's question, this is senior counsel opinion.