Mr. Ian Talbot:

There is no easy answer to that. Not directly. One of things about the tax law and tax structure - we have made this point separately - is that tax law is incredibly complex now. We have had about 9,500 pages of direct legislation since the Taxes Consolidation Act 1997 came into force, plus Revenue has a whole block of additional guidance, interpretations and so on. It is a nightmare for companies to actually understand exactly what their tax obligations are at times.