Mr. Niall Cody:

When I say it is contrary to Irish legislation, it is usually that we can find some flaw in its implementation. I forget whether it was at a meeting of this committee or the Committee of Public Accounts that we were talking about the medical consultants project. A big internal debate in our organisation was about whether it constituted tax evasion or tax avoidance. Owing to the absolute unreasonableness of the process, we actually put the extreme cases in the tax evasion category and imposed penalties. That is why some of them are published.