Mr. Gerry D'Arcy:

In circular 6, 1989, about removal expenses, there is a reference to the particular arrangement that we have come to with the director. It refers to circumstances where the individual in question is not, for whatever reason, able to relocate his family to his place of work and in those circumstances it allows, albeit under certain restrictions, in principle, the reimbursement of expenses incurred for weekly trips in order for the incumbent to return to his family. It is not as if this has been picked out of the air. That particular circular gives scope for it. That is another reason for the board’s view that these expenses are not top-up income and there is provision for them in that circular.