Mary Coughlan (Donegal South West, Fianna Fail)

It will take effect from 1 January. It requires EU approval and it will be a matter for the Government to determine whether we enact that legislation prior to the Commission's approval. That decision has not yet been finalised. There is a methodology by which we can pass legislation and withhold its enactment. One way or another, it will be retrospective to the first day of January 2009. That is the absolute clarity of it. It will take form on that date.

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