Ms Jacqueline O'Callaghan:

No. The Deputy gave an example. I will give a couple of other such examples. It would not be unusual for a company that manufactures to also be a developer, so it could transfer products without it being a sale. As I understand the policy intention, it would not be the intention for that to pass over without being subject to the levy. Mr. Hennessy would have to confirm that with regard to the policy.