I wish to be associated with the expressions of sympathy to the McEntee family, the Barry family and our colleague, Senator Clune.

Senator Higgins raised the issue of HMV gift vouchers. As a practising solicitor, when I receive money from a client, I must keep it in a separate account. I cannot dispose of it until the day arrives when I can use it in a proper manner for the benefit of the client. If I was an auctioneer, I would be required to have a bond to protect deposits. We urgently need to change the legislation in order that companies which issue gift vouchers use a particular account that cannot be touched until an individual redeems the voucher. The legislation required would be simple. The money does not belong to the shop until the customer has used the voucher. The sooner we put in place legislation the better for everyone, otherwise we should abolish the gift voucher system because it is not working.