Mr. Lorcan O'Connor:

I hear that the code is not being implemented in the way it was envisaged. I hear that we need to ensure that the review that is to be undertaken in the next few weeks is thorough and hopefully gets us to a point where all parties can move forward. Not dismissing any of the points that were made here earlier, I would equally like to make the point that CPO as a last resort is necessary in certain circumstances to protect the taxpayer, but only as a very last resort and in exceptional circumstances.