Mr. Niall Cody:

The law changed but these companies were incorporated before the change happened. At the time that law changed it was very clear to us there was a problem around non-resident companies which were registered in no place or in a tax haven and that was part of the background. I do not want to mislead the Deputy but the question of being stateless was not to the forefront of the issue. I can write to the committee setting out some information. We have not focused on statelessness as the problem.