The Minister shall prepare and furnish to the Commission before the end of -
(a) the period of 5 years from the commencement of these Regulations, and
(b) each period of 5 years following the period mentioned in paragraph (a),
a report specifying the reasons why the State considers it necessary to maintain, during all or part of the period to which the report relates, the relevant exemptions specified in section 10 of the Electronic Commerce Act 2000 (No. 27 of 2000).