Mr. Niall Cody:

There will be guaranteed publication. The proposal also involves, one at which our colleagues in the UK are also looking, that there will be a strict liability offence. Both of my two predecessors have been asked here why Revenue did not prosecute people from the Ansbacher cases. We have always said proof mens reafrom collaborative witnesses is nearly impossible in an international context. However, having an offshore account and having been involved in serious tax evasion will now be a criminal offence.