Mr. Noel Regan:

Ideally, if we work back, it would be great to have this legislation done by the end of the year. That is really just from an accounting perspective. It is much easier to do the accounts up to the end of the year. If it is the end of January for example it is a bit messier but we will facilitate it. We would like to have the legislation through the Houses after the summer recess, clearly, if the committee has time, as it needs to do pre-legislative scrutiny. However, ideally, we would like to have this wrapped up by the end of the year.