Mr. Denis Kelleher:

The Revenue Commissioners are generally regarded as being very robust and having very good systems. That is a positive example in an Irish context. I am here as a lawyer. In legal terms, it will be very expensive to build systems like this and they will require a very robust legal basis. If we are going to invest substantial amounts of money in building systems like this, it is logical to begin with the most secure and robust legal basis, and there has to be some form of legislation setting out how the system is going to work.