Simon Harris (Wicklow, Fine Gael) | Oireachtas source

That is a good idea. We provided a briefing on ICAV before Second Stage, which was useful, but we did not do it before Committee Stage. I take the point and I know time was tight. I am more than happy to make my speaking notes available to the Deputy now, in advance of Report Stage, which should help him if he wants to apply a further level of scrutiny. Going forward, I have no difficulty with that, nor do my officials, and it is something we can certainly do, particularly on technical Bills like this. The Deputy can take it as a given that I am supportive of what he has said. In this particular case, however, I would argue we are not substantially trying to change the Bill. It might sound like that when we are reading out pages and pages, but rather than just relying on a cross-reference with the Companies Acts, the legal advice has been that it is better to actually spell it out in the legislation. The actual thrust of what we are trying to do has changed very little, I would contend, but I take the point.