Dara Calleary (Mayo, Fianna Fail) | Oireachtas source

We are not aware of any. The team has done a huge amount of work in this space over the past number of years. They have done a great deal of consultation, and they have been out and about. They are not aware of any so far. As I said, the geopolitical space is changing rapidly and this will allow us to most effectively defend it. It is also in line with our EU obligations in terms of having consistency across the EU. There is some limited retrospective power within the Bill to bring legislative enforcement to make sure nothing did happen, particularly during this time as we are preparing for this legislation, when transactions might have been rushed through ahead of the legislation. There are limited retrospective powers in the legislation around that.