Jennifer Carroll MacNeill (Dún Laoghaire, Fine Gael) | Oireachtas source

Much of that is about what is allowed and not allowed and what is permitted and prohibited. To take an example, section 17(1) of the Companies Act 2014 states "A company may be formed [as in, it has the permission to be formed] for any lawful purpose by" and so on. However, section 17(2) states "The liability of a member of a company at any time shall be limited to". They mean different things.