Neale Richmond (Dublin Rathdown, Fine Gael) | Oireachtas source

London is a bit different, as the Deputy will appreciate, because of Jersey's status in the United Kingdom. This is obviously a protocol between Ireland and Jersey. It would be inappropriate for me to comment on the rules of the Treasury, but it is a totally different situation for one thing and perhaps also a slightly different time as well with respect to the advent of double taxation agreements. As we have been discussing, the updating and the protocol at an OECD level was achieved in 2018.