Mr. Niall Cody:

It will be at least a week, but sometimes it will be more than a week. The final demand, however, will be a seven-day notice where we state that if there is no engagement with us within the seven days, appropriate enforcement action will follow, and the appropriate enforcement action will depend on the circumstances of the case. Obviously, there are some cases where the Revenue sheriff is not a feasible option, if they do not have assets and so on, and it may well be a reference to the solicitor, a judgment, a mortgage or any element of a whole process up to and including liquidation. That is the kind of process we undertake in the normal course. We do not comment in the media. If somebody goes to a newspaper and says Revenue did this or the sheriff did that, we do not comment.