Mr. Donal McNally:

Well, on the tax side, proposals would be considered in the run up to the budget, the Minister might have some proposals, the Department might want to propose some changes. A memorandum was prepared, which set out the ... analysed the proposal and set out the pros and cons and then there'd be a discussion with the Minister and the Minister would give his ... either his agreement or not, and there would be discussion within the tax side ... on the relevant side between the various people involved in coming up with the proposals.