Mr. Tony O'Brien:

Absolutely. It is completely at odds with where we should be that there is a subset of individuals who perhaps through no fault of their own have found themselves in a position where they appear to be treated differently from the general category of the other 100,000 staff who are categorised as public sector employees in the health service. It is not acceptable that there can be one rule for some and another rule for others. Based on the process we are going through, it is also clear that it is not possible for us to operate purely on the basis of trust. We now need firm - I would use the word "evidence" - of compliance. That is the direction in which we are going. Obviously, the external auditors in each case check and confirm that there is a true and fair view of the accounts and that would include tax compliance but we would need to have separate verification of the particular detail around the pension levy, FEMPI and so on.