Mr. Bernard Byrne:

I am not as well versed on the early chapters. The Senator has talked about the 1990s period. There seems to have been a complete change in the 1998 era in terms of AIB offshore activities and whether other institutions would accept Irish resident accounts. That did seem to change. It is reasonably clear that is the policy that applied for 1998. Therefore, by implication, something must have happened before that. The investigation process with the Revenue has evolved and the fact there was a 1990s period that need to be settled suggests that those things happened.