Mr. Brian Purcell:

I revert to the point I made about how someone who was receiving that number of allowances was getting them for doing A, B, C and D up to the 16th letter of the alphabet. Equally, however, the difficulty is that instead of giving everyone the 16 allowances, others only get a few of them, but it means they are not doing A, B, C and D up to the 16th letter. It is like anything else, in that nothing of that scale is ever achieved easily.