This is a complex area and I hesitate to speculate on Deputy McDowell's very profound question. The double allowance implies a certain relationship between the people involved, that is, a relationship of marriage. What the Deputy is suggesting is that if the divorce referendum is carried and legislation is subsequently introduced to give effect to the decision of the people, the marriage relationship which justified granting a double tax allowance, would no longer exist where a divorce is granted by the courts and, if I understand the question correctly, citizens who had previously been married to one another would have a second set of double tax allowances in a second union. That would present many difficulties. Full details of the proposed tax treatment of divorced and remarried people will be given in the comprehensive paper to which I have referred. I hesitate to give a definitive answer to the Deputy's question which is complex as the matter is still under review. We are preparing proposals for Government.