Mr. Robert Watt:

Let us tease this out a bit more. The cost of compliance is borne by all the taxpayers in the country. We collectively have to pay for this. The impact of a given decision in any sector will have an impact on particular groups. It is not uniform across the taxpayer base and that is a major policy challenge as well because the cost of compliance will be borne by all of us as a society but the cost of actions will be more concentrated in particular groups in society.