Mr. Niall Cody:

At the time when we got the disk, we had the 20 cases. When we consider a case for investigation with a view to criminal prosecution, it does not mean that if we decide not to follow the prosecution - we actually would investigate all the cases. It is the difference between investigating with a view to criminal prosecution and investigating with a view to settlement. The 20 cases were all investigated but at the time of the disk, the head of the offshore assets group would have profiled the cases and then referred them to our prosecutions branch to see if there was likely to be sufficient evidence to support a criminal prosecution. There are criteria under which we judge whether we have a likelihood of sustaining a criminal prosecution in a given case. We identified four cases where we thought we had a fair chance of getting evidence and following through on a criminal prosecution. The other 16 cases would have then been taken for investigation with a view to settlement and some of them had no tax issues at all.