Mr. Seamus Coffey:

There would be a difference in any given year. If there are identical companies, one of which had brought the assets onshore prior to the recent change, it could offset its entire taxable income using capital allowances, whereas if a company does it now, it will be 80%. There is a difference in treatment but I am not sure that change opens a state aid risk. The Commissioner has suggested that she is looking into some of these changes.