Mr. Niall Cody:

When people speak to the Revenue Commissioners about an all-island approach, it is not an area we are even competent to discuss. That would become part of the input into the political dimension. All we can do is provide the technical analysis of what is the law and the Union customs code. If there are to be arrangements ultimately agreed, we will then respond to that and try to make them work. I know what the Senator is asking but the Revenue Commissioners are not in a position to have a view on something like that. I might have a personal view.