Mr. Charlie McCreevy:

I haven't looked it up quite recently but they have been ... you must remember property tax incentives had been ... the deadline for completion had been extended by many Governments over a long period of years, and as has been outlined during early inquiries of the committee with other witnesses, there were often very good rules in that. Some people start off a venture, there are a lot of hold ups, usually with planning permission, financing, etc., and we have to ... it comes to a stage when money ... a lot of money is being expended and you're going to call off that ... and most have been transitional arrangements which we have done and, on a few occasions-----