Mr. John Farrelly:

What people report is key. The public benefit issue comes out of common law because charitable actions have been happening for a long time. Certain principles in the 2009 Act come out of common law and the earlier Acts. Another one that may need to go in is independence. That was one of the key common law principles in forming a view on charities. It is not in our Act yet. It is worth considering what a charity is. Someone might say that it does not make any sense for the HSE, for example, to be registered as such by virtue of the CHY number. That is why I am talking about the reconciliation of the register, to give people a sense of trust and confidence.