23.—(1) The Council, after consultation with the consultative forum and the Minister shall, within 12 months from the establishment day, make a report (in this section referred to as the “implementation report”) to the Minister outlining the steps that must be taken in order that the provisions of this Act will be fully implemented within the period specified in the report.

(2) The period so specified shall not be more than 5 years from the establishment day.

(3) The implementation report shall—

(a) specify a date for the commencement of each of the provisions of this Act (other than sections 19 to 21),

(b) provide an estimate of the resources that will be necessary for the taking of each step in the implementation of this Act, and

(c) contain a review of any other relevant enactments or instruments under enactments that affect, or may affect, the performance of the Council's functions under this Act and make such recommendations to the Minister as the Council considers appropriate in relation to the amendment, repeal or revocation, as appropriate of those enactments or instruments.

(4) In preparing the implementation report, the Council shall also consider how the educational needs of children with special educational needs can, to the greatest extent practicable, be met pending the full implementation of this Act; the Council shall include in the report recommendations in that regard.