I propose to take Questions Nos. 93 and 94 together.
The Revenue Commissioners received a claim to amend the assessments for the years 1988-89 to 2000-01, on the basis that the farming income should be apportioned between the taxpayer and his wife in accordance with their ownership of lands. Assessments for the years in question had earlier been issued by Revenue in accordance with the returns of income submitted. In these returns the taxpayer had stated that all the profits accrued to him. Kilkenny district office informed the taxpayer on 8 and 27 April 2005 that it could only amend tax years back to 2000-01 due to time limits and only then if evidence that a partnership between the taxpayer and his wife was furnished. To date this information has not been received by the Revenue Commissioners.