Mr. Des O'Leary:

There is probably some scope for dealing with the issue of what could be dealt with in cameraat the Appeal Commissioners stage. The Office of the Attorney General has advised us that, on equity grounds, one would leave taxpayers with a much larger case in a less favourable position than the person who had a small amount at stake. My answer also relates to leaving the Circuit Court stage in or not.

On whether some limits could be set below which cases could be heard in cameraby the commissioners, even within the proposals that would be a decision open to the commissioners. Under the new provisions they could decide, on a number of grounds, whether a case should be heard in camera. Whether it should be specified in the legislation is something that we could consider.