Mr. Niall Cody:

That report addresses some of the issues in this area. What I have quoted about opportunity is in the consultation document, so I am not saying anything that is not on the public record. The Ministers have published the report and have undertaken to look at the policy issues it addresses. That issue is a policy matter. I know that there has been commentary about developments in the UK and what Her Majesty's Revenue and Customs has done in this area, but legislation is different in that jurisdiction. Particular provisions have been implemented in the UK which allow corporate structures to be looked through in certain circumstances. In a way, that is part of the range of options in this area.