Section 7 provides for the winding up and dissolution of the scheme. This is included as a last resort provision, in that once the scheme is wound up and dissolved by order it ceases to exist and cannot be revived. Section 2 already allows for the fine-tuning of the scheme over time by means of amendments or revocations. Winding up the scheme will require the consent of the Minister for Finance and the dissolution order will be laid before each House of the Oireachtas.