The House will be aware that we have included pay and pension entitlements of fixed-term workers under the definition of remuneration. This is estimated to cost the Exchequer some €50 million per annum. We have been advised by the Office of the Attorney General that the directive did not require us to include such entitlements and, as a result, these entitlements can only apply from the date of enactment of the Bill. Accordingly, I do not propose to accept this amendment.