Mr. Brian Keegan:

Clearly, I would be concerned if the Deputy were not happy with my answer, but I believe I am here as a witness on tax issues. The question the Deputy has asked is very much an economic one that goes beyond mere tax legislation, policy and practice. Really, I am in no better position to comment on the Deputy's question than any other contributor. With regard to the tax issues, I will certainly do my utmost to respond. However, I cannot competently comment on something that is not in my area of expertise.