Mr. Niall Cody:

We discussed this earlier and it is impossible to say right now what it will ultimately involve but in the budget we got arithmetic additional resources to start scoping out that problem, depending on what happens. If there are customs procedures required it will impose costs on business, development costs. There are procedures which obviously entail costs. We are in a very electronic environment and we will be working closely to ensure that Irish business will still be able to benefit from whatever simplified procedures are in place. There is no doubt there will be challenges in respect of the transit across the land bridge that we have not had to think about for a long time.