Mr. Niall Cody:

The Deputy has paid attention to our annual report since we began producing it. There was an increase in 2020 and a drop in the tax liability in the following two years. The Minister announced a review of the whole area, but it is a policy review. We are engaged in a review of individual funds and cases to see what happens in practice. It is not complete. It is very complex and complicated. If we see something contrary to the purpose or leads to an understanding that we did not have, we will report that to the Department of Finance. It is not complete yet.