Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

That is fair enough. Mr. O’Leary clarified this point in respect of the Finance Act 2014, which suggests that a taxpayer who loses before the Appeal Commissioners has to pay the tax at that stage instead of later. This goes to the core of delays and so on. Mr. O’Leary said this applies only to the disputed amount. Can he clarify whether somebody who loses after an appeal to the Appeal Commissioners before taking it to the next stage, whether that be the Circuit Court today, or in the future to the High Court on a point of law, pays only the disputed amount or pays the amount the Appeal Commissioners has adjudicated on?