Professor Graham Butler:

I thank the Deputy for his point on the question. I turn first to the existing laws in the Statute Book. I admit I have not lived in the jurisdiction for the guts of 12 or 13 years, so I am not up to date and on top of the existing national legislation when it comes to enforcement and criminal sanctions. As I understand it based on the heads of Bill or general scheme with which we have been provided, it references the Customs Act 2015, which to my mind is about the powers given to the applicable national authority, which would be the Revenue Commissioners in this case. It is not itself concerned with criminal sanctions per se, but I am open to correction on that if the Deputy's understanding is different.