26. (1) The Implementation Group shall, not later than 30 June of each calendar year, prepare and submit to the Minister a report on the performance of its functions and activities during the preceding year or, in the case of the first such report, its functions and activities since the date it was established up to and including 31 December of the preceding year.

(2) The Minister shall, as soon as may be after receiving the report under subsection (1), cause a copy of it to be laid before each House of the Oireachtas.

(3) A report under subsection (1) shall be in such form as the Minister may approve and shall include information in such form and regarding such matters as the Minister may from time to time direct.

(4) The Implementation Group shall supply, when required by the Minister to do so, a report on any matter connected with the functions of the Implementation Group as may be specified by the Minister.

(5) A report under subsection (4) shall be in such form and shall be made within such period as the Minister may specify.