Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

This is not a new issue but one that Revenue has been considering for some time, and it has been discussed with the relevant professional bodies. Originally, it was considered that the provision should be included in the Legal Services Regulation Bill 2015, under which the new legal services regulatory authority must be established and to which Revenue would report unprofessional conduct by solicitors. However, the timeframe for enactment of that Bill became increasingly uncertain and it was considered preferable to instead include a provision in the Finance Bill 2015, which has a more certain enactment date.