 By 1988, Databank had become an increasingly large operational cost for the banks, who questioned whether they were continuing to receive value for money.A 1989 legal decision, that inter-company transactions (i.e., between Databank and the consortium members) must carry Goods and Services Tax meant that the long-term cost-effectiveness of Databank was no longer likely, and that it had become a financial risk.The decision was thus eventually taken by the banks to split off the core and common payments system processing of Databank and put it under the ownership of a new all-bank forum called ISL (Interchange and Settlement Ltd), and plans were put in place to dismantle Databank and sell it.