Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

This section relates to the Short Title of the Bill. It lays out how the Bill is to be referred to and the period within which the Bill will be enacted.

It states that it will come into operation within six months from the passing of the Bill or on an earlier day which the Minister may appoint by order.

Section 2 is a defining section. It sets out the various definitions in place regarding phrases, concepts and terminology that apply throughout the Bill. The key point is that it refers to the definition of "actual knowledge", "benefit", "commercial price" and "gift". It also sets out all the officials and bodies to which the Bill is subject.