The warehousing provisions are very important in giving the breathing space and scope to businesses. It is not a case of companies not paying their tax. The State will not lose out in the long run, it just gives businesses breathing space with tax, VAT and PRSI. Sections 8 to 12, inclusive, are all broadly similar on warehousing. The provision of a zero interest phase is very important, as is allowing that to run up to 31 December 2022 under period 2. Period 1 runs to the end of this year and there is a further per…