Mr. Seamus Coffey:

On these overall structures, we were told for years that Ireland could not change them because they were not a provision of the Irish corporation tax code by the Minister for Finance. The Minister for Finance then made changes to the residency rules and said he was shutting down the double Irish arrangement. Those two statements cannot be true. One of them has to be wrong. Either it is not a provision of Ireland's tax code and we cannot change it, or the Minister can change something and say we are getting rid of it. The Minister was wrong on one of those occasions. I believe he was right to say we could not change it, because as we have seen, the structures still exist, and the single malt-----