Mr. Niall Cody:

The Comptroller and Auditor General carried out a review of the research and development credit last year in a chapter and we touched on our experts. We engage experts in the particular field - generally academic but sometimes from industry - to look at what we call the science test.

We are tax officials. When we carry out an audit of a particular research and development credit, for example, to do with biology, we have a panel of experts and we will tender-----