Mr. Niall Cody:

The duty cases mostly relate to fuel and cigarettes; the tax cases are for serious tax evasion. We have had the opportunity for a settlement disclosure process under the changes in the Finance Act 2016. We were probably the first to do it in a systematic way, arising from bogus non-resident accounts. We learned a lot from those. Bogus non-resident accounts were much further from the Border than west Donegal. They were all around the country. We went through that process. In the context of the Finance Act 2016, we made a proposal to the Minister in respect of restricting the opportunity for disclosure where there are offshore matters because we were strongly of the view that it was time to pull down the curtain on a disclosure process relating to an exercise - with significant information involved and significant exchange thereof - that went on for 15 years.