Ms Breda Power:

It is based on the information that was already submitted to all of the bodies. It is a witness statement and it is based on the information that was gathered over the course of the years and that has all gone to all of the bodies.

This was a witness statement that the Garda sought in 2005. In 2006, the Garda indicated that the end of that year was a critical point for the Garda in having the witness statement because of the ten-year aspect in prosecuting taxation offences. The Garda made that clear. In 2005-06, the Garda was actively engaged with the Department in seeking the witness statement but we have no communication from the Garda in regard to the witness statement since 2008 when the Garda acknowledged the huge-effort document that was submitted to them.