Mr. Niall Cody:

Yes. We were trying to come up with a word for it because we in the tax world do not like to use the term "amnesty".

What we came up with is that it is an anti-amnesty. Currently, if one comes to us voluntarily to make a disclosure about serious tax evasion involving an offshore matter, one can get the penalty mitigated down to 10%. Subject to legislation and it being passed by the Oireachtas, our proposal is that this mitigation of the penalty will be gone.