Mr. Donal McNally:

Well, as I mentioned, there was a review in 1996 of the urban renewal. There were regular reviews of the film relief following which there were some changes made and, as far as I recall, it was Indecon who did those. It was just ... obviously the Department of Finance, if it had it's way, would have liked to curtail or get rid of some of these reliefs, whereas there were those who felt that they were important for the economy. We would have thought that, for example, the film relief was too generous and it was necessary ... it felt necessary for somebody outside who would have the confidence of both sides to review both the reliefs.