Mr. Seamus Coffey:

I will make a final point. The issue itself probably relates more to the particular facts and circumstances of each individual case because the regime has a provision to ensure, from our perspective, that capital allowances and expenditure are not incurred in any way towards tax avoidance and there is a specific provision in our legislation that looks at that. One approach to state aid could be to see whether that specific provision in specific cases was applied correctly.