I propose to take Questions Nos. 202 and 203 together.
I am advised by the Revenue Commissioners that in the absence of specific details relating to the individuals concerned, they are unable to provide the information sought by the Deputy, as individual circumstances may differ and different considerations may apply in respect of different cases. If the Deputy wishes to contact Mr. John Wolohan (telephone: 01-4149738), Large Cases Division, the position in respect of each individual can be established. The rationale for any decision not to apply section 129A of the Taxes Consolidation Act 1997 in a case could then be explained and if there is an outstanding appeal an indication could also be provided as to when it is likely to be resolved.