Mr. Gary Tobin:

Again, I speak as somebody who does not work in the tax division. I am aware that a number of changes have been made to section 110 in recent years and in general. Deputy Pearse Doherty was probably heavily involved in quite a number of them. I imagine that, as part of the legislative process, an analysis would have been carried out of section 110. I am not aware if costings were made. Like any and all of these legislative provisions, they tend to be kept under review on an annual basis as part of Finance Bill process. That is probably as much as I can say.