Brian Lenihan Jnr (Dublin West, Fianna Fail)

I have provided for the inclusion of a review section in the legislation. Section 13 provides for an annual review of the operation of the measures included in the Bill, consideration of whether the provisions continue to be necessary and the making of findings, as the Minister thinks appropriate. A report on the review will be laid before each House of the Oireachtas. There is nothing to stop a Minister for Finance in the course of dealing with the annual finance Bill from dealing with matters which might arise from the review.

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