Ms Cora O'Brien:

No, we have not. We have not got a legal opinion on the specific question of whether they can charge one rate. However, we certainly have been following the discussions that are taking place in the professional community. That issue has certainly been raised by legal people together with other legal issues that I outlined in my opening statement on proportionality and crossing over with indirect tax directives. There are legal issues. The EU has considered them and said it does not believe that it crosses over those, but legal experts continue to be concerned there are potential legal challenges open to people who want to take them.