On the question of limited liability, it was interesting to listen to Senator Leyden who has got the point precisely. I am delighted to hear what that auditor, to whom he referred, said. The country has forgotten that limited liability is a gift. During the 1970s and 1980s, RTE's "Seven Days" produced many programmes about people who closed down companies that owed money all over the place and then opened up the following day with a change of name or address.