Mr. Bernard Byrne:

I will link this back to the Deputy's comment on the letter as well. The law on this, which was established in the Taxes Consolidation Act by this Legislature in 1997 requires specific details to be requested. If specific details are not requested, general fishing exercises do not and cannot be complied with. A letter to us saying, "Will you please tell us everything you know?" cannot work because we cannot comply with that.