Mr. Gerry Smyth:

The best thing to do, perhaps, is to let the Chairman have a reply in writing in which we can analyse the figures and provide more information for the committee. To clarify one point in the statistics quoted by Mr. O'Leary for the Circuit Court, these are cases in which Revenue has appointed counsel. I cannot say these are all of the cases involved. If a case has gone before the High Court or the Supreme Court, counsel would definitely have been engaged. It is possible that there are cases in the Circuit Court in which what is really in dispute is the facts and the amount of the profits involved. It is possible that some of these cases are not included in the numbers provided.