Mr. Niall Cody:

-----rigorous enough in others. Generally, when we are being complained about in that way, we are probably getting it at least partly right. I referred to the OECD report, which said that heavy auditing by the Revenue Commissioners and the unpredictability of its rulings as to whether research activity is eligible for a credit are disincentives for enterprise to take up that credit. We wrote back to the OECD to challenge that view. Its response was that that view was partly based on what had been indicated to it by people with whom it met. We try to consider what would be the appropriate intervention. Most of our interventions are aspect queries which involve a series of questions to be answered by the company-----