Mr. Niall Cody:

Yes, if he or she had paid in full. Revenue looked to have the legislation changed, especially when it came to the downturn when money was problematic. We were in a situation where a case could neither be settled, finished nor published. The legislation was changed in the Finance Act 2016. It has been changed again since. On the list for 2017, for example, we show the amount paid and the amount unpaid.