Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

That is fine. I just wanted it clarified that the QDMTT safe harbour is the permanent position and, therefore, we will not need further changes to how we operate this. I expect that there will be a lot of changes over the weekend.

I have mentioned that penalties are being deferred to 2028 to provide time for companies to acquaint themselves with the rules and familiarise themselves with this measure. How will a company that has a number of entities in this jurisdiction file returns regarding QDMTT? Am I correct that such a company will have 12 months in which to file a return?