Brian Cowen (Laois-Offaly, Fianna Fail)

Were it the case that circumstances developed as the Deputy suggests, the Revenue Commissioners might take a different view. On the advice of the Revenue Commissioners, I have outlined the response to the Commission's opinion. The Revenue Commissioners are of the view that, if and when a matter arises, it will be dealt with on its merits. I have outlined the position as matters stand and will proceed according to the advice I have been given in this regard.

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