Mr. Des Gunning:

It is a pity they have not been documented. I am not the right person to do it. I do not have the skills but in 2003 there was a change in the Finance Act that brought credit union deposit funds into line with funds deposited by the Courts Service, namely, courts funds. Credit union funds were lined up with that type of fund for investment purposes in 2003, and that resulted in a net loss to the State because otherwise those products would have been subject to an exit tax at 23% and that exit tax was withdrawn. That is a tax expenditure because the Exchequer is at the loss of that measure being in place, and credit unions are better able to aggregate capital as a consequence of it. I am fairly confident there are others but I apologise that I am unable to identify them and I regret that they are not identified and documented to allow me pass around a schedule. That might be another day's work.