Mr. Charlie Phelan:

I agree entirely on the grounds of fair play. Let me answer the question in the best way I can by going back to the letter. There is an invitation to engage with us. Anyone who comes forward and engages with us in accordance with the code of practice will be treated in exactly the same way, like any other intervention in respect of any other taxpayer. We will allow the 60 days if anyone requests 60 days to engage with us. There is absolutely no problem with that.