40.—(1) The Commissioner shall, in each year after the year in which this section comes into operation—

(a) prepare a report in relation to his or her activities under this Act in the previous year, and

(b) append to the report a copy of any report furnished to him or her under section 25 (11),

(c) cause copies of the report and of any copy referred to in paragraph (b) to be laid before each House of the Oireachtas.

(2) The Commissioner may, if he or she considers it appropriate to do so in the public interest or in the interests of any person, prepare and publish a report in relation to any investigation, or review carried out or other function performed, by him or her under this Act or any matter relating to or arising in the course of such an investigation, review or performance.