Ms Dee Forbes:

We have to look at all of this in the round. What we want is a process that we can view holistically. The spirit in which we went into the process and reviews was one in which we wanted to understand the complexity of what had gone on. In our governing principles, which we included in the members' briefing pack, the matter of retrospection, or anything on that level, would feature at the end of the process, as we outlined to the TUG. As the Deputy knows, the process that we thought was the Eversheds process has now turned into Eversheds, Revenue and scope; it has become a more complex process. We began the discussions with the TUG before Christmas and they will continue. We are very committed to looking at this to determine the impact down the line, but we are not there yet.