As the Deputy is aware, the provision in question, Section 56 of the Bill as passed by Dáil Éireann, is not yet signed into law. Once the provision is signed into law, I am advised by Revenue that they will be undertaking an appropriate campaign as regards the provision and its implications. In the meantime I am aware that detailed information on the proposed legislative change, as well as a number of Frequently Asked Questions, are provided on the Revenue website (see www.revenue.ie/en/business/disclosure.html). I am also advised that Revenue have also engaged with relevant professional bodies through the Tax Administration Liaison Committee (TALC) to discuss the proposed legislative change and its implementation."