Ms Marie Sherlock:

I might take that point. Our understanding is that this legislation applies to incorporated firms. There are obviously a significant number of organisations that exist in the Irish economy which are not incorporated. It is like partnership. If we take the legal sector or dentistry, for example, they do not incorporate as a firm but they remain as a partnership. As there are other employment structures which may not fall within the ambit of this legislation, it will be important to ensure we have as broad and inclusive a definition of possible of the organisations that are covered within this legislation.