Mr. Robert Watt:

Yes, there was a settlement for €27,800 in relation to work that was contracted out from two barristers who were involved in advising the Department in relation to the statute law revision programme. There were differing views between ourselves and the Revenue Commissioners as to whether this should be the subject to either professional service withholding tax or PAYE. We reached a view and then in further discussions with the Revenue Commissioners they disagreed with that view. On settlement of the matter, we had to pay a further amount. It was, therefore, a different interpretation of exactly what the relationship of the people involved was in the contract with the Department. Obviously, if the Revenue came to a different view, we had to then make that settlement with the Revenue.