John Curran (Dublin Mid West, Fianna Fail) | Oireachtas source

I thank Mr. Fitzgerald for his opening statements. I will take questions from a number of colleagues, pool them and then revert to the witnesses who should feel free to respond to them.

I wish to clarify one point with Mr. Cullen before I hand over to members. Mr. Cullen set out very clearly and in great detail the structure. Has the issue been tested by Revenue or the scope section of the Department of Employment Affairs and Social Protection? Have they looked at the particular scenario that he has outlined, have they tested it and adjudicated on it?