Mr. Niall Cody:

I know the inspector who dealt with the case at the time. We have discussed the matter with him. We also have to look at what we know about what has gone on with all Ministers for Finance for as long as I can remember. The law is agreed and passed in the Houses of the Oireachtas and we implement it. One of the strengths of the country since the foundation of the State has been that Governments have respected the independence. I read back over a lot of the material when I got the job. I get parliamentary questions, PQs, referred over regularly where Deputies ask the Minister to instruct Revenue to do A, B, C, D, E, F or G. Depending on who is in government, the Opposition will always ask that question.