Mr. Bernard Byrne:

There are three quick answers. On CAB, I do not know personally. I will ask Ms Dooley to respond to that. The second point still applies, which is that one is not allowed to make a comment either way in respect of anything to do with the CAB. That is a legal obligation. One cannot make a comment as to whether somebody is or is not subject to something. That is my understanding of it. The third point is that we referred to the fact that the Revenue Commissioners have other routes to access information as a result of protocols and agreements with the Isle of Man authorities. The question we are answering is in respect of our ability, not the Revenue Commissioners' ability, to use other channels. I do not know the position for other entities such as the CAB.