Mr. Niall Cody:

Deception. It comes down to whether there is a criminal offence. If a body is raising money under false pretences, it is a question for the Garda. We would have an interest to the extent that there were tax offences. I will not refer to any individual case or taxpayer, given that I cannot, but the chances are that, if someone is engaged in defrauding members of the public, the likelihood is that he or she is hardly very tax compliant unless we make him or her.