Mr. Robert Watt:

We would have to make the payments in the case of somebody who has ended a contract and has a clear legal entitlement. We could try to challenge it, but we would lose the case. I am not sure if there are other cases which have not yet come to our attention. As six years have passed since we issued the clarification, and given that most of the people in question have moved on or retired, it is unlikely that more cases of this nature will arise. The Deputy is absolutely correct when he says that if contracts were entered into prior to the issuing of the circular, and we are not aware of their termination, it is possible that we will have to make payments.