The provisions of section 3 relate specifically to the accession states. Subsection (1) exempts citizens of the accession states from the requirement to obtain an employment permit to work in the State. Citizens of countries which become member states of the European Union after this legislation is passed who are not immediately granted freedom of access to the labour market under the relevant treaty of accession will be granted full access to the Irish labour market under this section. This will, in effect, exempt the eight accession states to which transitional measures apply from the need for employment permits. As there are no transitional measures in relation to Malta and Cyprus, citizens of those countries will be exempt from this requirement under section 2(10)(c) of this legislation.