Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I take the point. The new companies Bill has not even been enacted but we have mirrored the same provisions from that legislation. I also take the broader policy point on white-collar crime and there is a series of a offences in that regard throughout this Bill. I have referred to some of them already but, in this section, we have just mirrored what is in the Companies Bill 2012.