Mr. Brian Cowen:

No, I don't believe, no, I mean, they're ... most of the ... in many cases, you'd be in agreement with them, you know, if they come with a recommendation. If you have a finance Bill being prepared and Revenue are coming with, "We have ideas on this, that and the other," and if you feel it's in order, or it makes sense, or it's a better collection method, or a better way of making sure revenue is obtained, you go with it. In relation to this one, the officials of my Department came to me saying, "Look, there's an issue here. We've heard from the Stock Exchange; we've heard from others; we think maybe the Revenue haven't got this right as it's presently envisaged to do. It's a quite complicated financial issue." And the Revenue Commissioners then say, "Okay, we'll withdraw that and come back to you based on what we're now hearing from the Stock Exchange." So they would make ... have an initiative to do something, and when people who are affected by it say, "Well, do you realise that this is a consequence of what you're doing?", which they may not have foreseen, then they, someone says, "Okay, we'll modify our position having examined it again."