Darragh O'Brien (Dublin Fingal, Fianna Fail) | Oireachtas source

To explain it basically, the first reason is that the relevant directives are all within the Bill. When someone is reading a section it makes more sense to have it in the relevant section of the Bill. It says "here is the directive" and sets out how it interacts with our legislation. The other point that was made was around listing it in tabular form like a general provision. Let us remember the table in the 2000 Act was done retrospectively. It would give a false impression that the Bill as a whole was giving the directive effect without identifying where those provisions were. That, in summation, is the advice. That is it, basically.