Mr. Niall Cody:

The central case that formed the basis for the Government decisions in July and September was based on a withdrawal agreement, a transition period, and the full implementation of the process with effect from 1 January 2021. Our plan suggested that we would need in the region of 600 staff and the infrastructure to administer them from 1 January 2021. Effectively what we have to do in the event of no deal is to pull that forward to as soon as possible in 2019. The 600 staff required for 1 January 2021 now have to be put in place as soon as possible. We will not be able to have them all in place for 30 March.