Mr. Niall Cody:

I have given the committee the information I can give it, having regard to taxpayer confidentiality. I assure the committee that we raised the assessment on the basis of the information we had at the time. We had to raise the assessment when we raised it or we would have been out of time and been unable to raise any assessment. We raised the assessment based on the best information we had at that time. Subsequent to the raising of the assessment, as happens in most cases in which we raise an assessment, there was further engagement and further information was provided. If we had the information available to us at the end of the process when we started, we would have raised an assessment for €297 million, having regard to the piece that is carried forward into earlier years.