Mr. Niall Cody:

The reality is that the agreement with Switzerland is going to be a slow burner. It is in place since 1 January 2014 in respect of information after January 2014, so tax returns in respect of moneys in 2014 will not be due to be lodged until the end of this year at the earliest. In a way all this increased transparency and opportunity is just part of the toolkit we have.