The Companies Bill has completed both stages in the Seanad (upper house of the Irish Parliament (Oireachtas)) and has been sent back to the Dáil (lower house of the Oireachtas) for its final stage. There has been a significant number of changes to the Bill since its original publication in December 2012. It is now expected to be enacted within the next month, and to come into force in June 2015.

Contributed by Barbara Kenny.

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