Mr. John Newham:

The numbers are very low. Certainly, there have been more filings this year than previous years. I will have to get back to the Deputy with the actual data on small companies. We will have to look at that data. We will come back through the Chairman on that.

On the point regarding an amnesty, we cannot deal with every situation. We are mindful, and Covid has reminded us of this, that there can be situations where the company has done everything it could, but did not meet the requirements through no fault of its own. Perhaps its accountant was not able to file, for whatever reason. We know that the company then has to pay for that. In larger accountancy firms, accountants may say to the company "we will look after the audit for the next two years, sorry about that and we will deal with it", but not all accountancy firms offer an auditing function. We are mindful of it. That is something we will try to tease out and reflect upon in the context of future reforms. Dr. McFadden will address the issue of additional times.