Seán Sherlock (Cork East, Labour) | Oireachtas source

The maximum period is 18 months but it can be done straight away. Let us remember that the provision addresses the "restoration of companies that are stuck off and dissolved prior to the enactment of the Bill or during the transition period and to deal with the restoration of companies after the end of the transition period." That lasts for up to 18 months or so but a company could move more quickly.