Catherine Connolly (Galway West, Independent)
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I thank Mr. Cody for coming in. He accepts all the recommendations of the Comptroller and Auditor General except two which were only part agreed. I welcome that he has come in, put his hands up and agrees with the recommendations. That is a very good start. Mr. Cody should correct me if I am wrong but the only two items he disagrees with is the concept of the audit gap and the tax gap. He partly agrees with those. To clarify that I understand what the audit gap is, it is the possible difference between registered taxpayers that are audited and those who are not audited. Is that correct?