Mr. Niall Cody:

They certainly did not make complete voluntary disclosure. Some made a voluntary disclosure but when we looked at it we found they were not complete disclosures. Some of those cases will take a number of years to bring to finalisation. We will have to examine books and records. In some cases we will probably have details of bank information that may not have been disclosed. They are the type of cases that take up a significant part of our resources. Audit resources and investigation resources are scarce. The work is not easy. If one is in a publication list there is generally a lack of complete co-operation and people do not say: "Sorry, we will pay this."