Mr. Fergal O'Brien:

They have easily been able to identify and quantify direct impacts on goods trade but are challenged on if this if it were extended to services. What almost the majority of them said to me is that, as the Deputy raised the issue of compliance with the legislation, their first obligation will be to comply with the Irish legislation, which would mean moving the teams and functions that currently service occupied territories, but most likely wider areas because of the complexity that I have spoken to in terms of the geographical definition of value creation for services, out of Ireland.