Mr. Niall Cody:

As I said to the Senator, it is the job of Revenue to bring to the attention of Government loopholes that give rise to the erosion of the Irish tax base, when we come across the loopholes. The Deputy used the words "evasion" and "avoidance". If we come across tax evasion, it is not a loophole. We can raise assessments or do anything up to referral for prosecution. The loopholes are around the tax planning and tax avoidance area. When we come across loopholes that give rise-----