Simon Harris (Wicklow, Fine Gael) | Oireachtas source

It is. However, in the context of the strike off, there are one or two obvious differences, where an ICAV differs from a company. Therefore, we cannot strike off a company straight off. We cannot strike off the ICAV without ending the authorisation, as we discussed earlier. An ICAV does not have to file an annual statement. In general, the policy intent is the same as it was on Second Stage.