Ms Marie-Claire Maney:

I am looking at section 9 of my booklet. In respect of tax related qualifications, three members of the Irish Tax Institute, one accountant, one diploma and six diplomas in tax policy. That is the administrative staff. Among the commissioners, I am legally trained, we have two barristers, a solicitor and another barrister. Consequently, of the 4.5, four have legal qualifications.