Simon Coveney (Cork South Central, Fine Gael) | Oireachtas source

The memorandum of understanding is not directly related to this Part but to the entire Bill in many ways. That memorandum of understanding has been ready to sign for some time. It was agreed by senior officials. For understandable reasons, we have decided not to sign it until now but I have approval now from Government to sign it with my counterpart in the British Government. We will do that, if necessary, before the end of March. This is a document that both Governments have contributed to so it is as much a British Government document as it is an Irish Government document. That is why it is helpful that it has not been published until both Governments are satisfied to sign it.

See this speech in context