The Minister shall, not later than 5 years after the coming into operation of section 27 of the Act of 2021, in consultation with the Minister for Public Expenditure and Reform, carry out a review of the operation of the amendments to this Act effected by the Act of 2021.

(2) Having completed the review under subsection (1), the Minister shall, in consultation with the Minister for Public Expenditure and Reform, prepare a report setting out the findings and conclusions consequent on such review.

(3) The Minister shall cause a copy of the report prepared under subsection (2) to be laid before each House of the Oireachtas as soon as practicable after it has been prepared.