Mr. Charlie Phelan:

On that point, all our interventions are based on risk. We took the 400 who received the largest quantity of Kerry Co-Operative Creameries Limited shares. I agree that this appears to be unfair but I assure the Deputy that our examination of this matter in the entire co-operative movement is at a very early stage. As I explained, we only recently understood how this works and we intend to examine it throughout the shareholder base. We do not believe we are confined to 2011 if there is a serious omission from the tax returns. Based on the risk, we will assess the level of activity taking place with the other cases. We certainly will not try to disadvantage anybody. We will not look at one section of shareholders and not at the others. I can assure the Deputy we will do that, and do it fairly, among all the taxpayers.