Dr. Brian Keegan:

That is a good question and ties back to one of Deputy Cullinane's points. It is one of the rare occasions where Revenue will have recourse to an outside expert or party to investigate the actual activities of the company that is claiming the research and development tax credit to ensure that it is bona fide research and development and there is an entitlement to the credit. Beyond that, it is audited in the same way as any activity of the company being audited.