Mr. Niall Cody:

That is completely not the case. I said that Revenue brings the issues to the attention of the policy makers when we come across loopholes. This is absolutely a core part of what we do. Every year issues are put on the agenda. Some get into a Finance Bill, some do not and some get into a Finance Bill after a period of time. A core part of the job, and it is a part of the work I have dealt with for a long time, is when we see things, we bring it to the attention of the Department. When we see an issue, we must establish what it is and go in and check on it. We recently published our statement of strategy. A core part of the work we do, and the resources we use in our revenue and legislation services, deals with flagging up of loopholes and coming up with solutions.