Mr. Niall Cody:

Yes. The issue is that the individual has to be self-employed, there must be incorporation and then there is the risk. That is our business. We carry out an audit programme across all the business sectors. I disagree with the Deputy's idea that we stumbled upon the case in question. We carry out a regular review of sectors, we have a risk-based system that identifies the riskiest cases, we audit them, it is completely open to our colleagues and the Comptroller and Auditor General to look at the areas of risk, and we have a track record of identifying non-compliance and following through. In this instance we identified the case, and what our auditors do and what is ingrained in the system is that if we identify a risk or an example, we ask whether there are other such cases. That is the activity we do every year that we report on. I do not think the Deputy and I are disagreeing on anything, but I am not completely sure-----