All tax incentives and reliefs are subject to ongoing review. In the case of some of these incentives, there are no legislative provisions regarding a return of the exempt income or gains. The relevant legislation is now being changed in section 35 to provide for the return to Revenue of the details of the exempt income or gains, as well as losses, arising in connection with three of these tax incentives, namely, the exemptions for stallion fees, profits from forestry and greyhound stud fees. This will enable a further assessment to be carried out of the actual costs and benefits involved in these three reliefs. The legislative change will come into effect at the commencement of the next tax year, 1 January 2004.