Mr. Niall Cody:

Absolutely. When we put forward proposals for powers, we treat that process very seriously. The tax practitioners believe that we have too many powers and we are given them too easily. We are very serious when we make proposals regarding powers. In fairness to the Department of Finance, it will challenge us on such proposals, which is important. I stated last May, during one of the joint committee's meetings on Brexit, that is important we are challenged when we seek more powers because the easiest solution can be argue for a new power.