Mr. Bernard Byrne:

I have twice stated that because the Revenue were ultimately very successful in recovering amounts of money, the evidence supports the fact that some customers were involved in such activities. That is clearly true. I cannot state how many people or what percentage of the book were involved in that, but it is clear from the evidence that a number of customers were doing that and that has come out in terms of how the Revenue has gone about addressing the issue, but I cannot quantify or qualify that statement. I am not disagreeing with the principle stated by the Deputy that some customers were doing that in the 1990s but I cannot comment beyond that.