Ms Josephine Feehily:

I am sorry; I thought I had explained when I used the October example. We need to know how the payment will be made and customers need to have entered into an arrangement with us. We would not approve that kind of arrangement without the payment of interest. What the legislation provides for is that one pays on 1 January or else makes an arrangement with the Revenue Commissioners by that date. An arrangement includes all of the provisions listed. If the person in question has made no arrangement with us -----