Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

If there is a particular sector that feels the provision is directed at it, people should know it is an enabling provision and there is more than enough time for structures to be changed in order that there would not be any concern if the Revenue Commissioners did a review to find if excessive VAT recovery had been achieved in a systematic way. Nothing is happening on 1 January 2017 with respect to a review or order as it is just an enabling provision. There is plenty of time between now and any review that the Revenue Commissioners might conduct for any systematic structures to be unwound if a sector feels it is directed at it.