There are other areas where these same incentives will be applied. Film tax relief is a real example of where an incentive and jobs are created. I congratulate those who argue the case for research and development. If we are to invest in the future, research and development is an important element and I say "Well done" to the Minister for Finance. I had not noticed the intellectual property stamp duty until Senator White referred to it. All these are steps in the right direction. Another interesting incentive was in the area of corporate headquarters and holding companies. I travel around Europe and I know a number of companies which plan to set up headquarters in Ireland because it is a good place to do business, one of the reasons being the tax incentives in this area. In this regard I give the Minister for Finance good marks in regard to the size of the cake he has baked.