PT.4 S.41[NO. 30.] Freedom of Information Act 2014. [2014.] or the inclusion in the said column (3) of a reference to, any of those provisions. (3) A Minister of the Government shall, in accordance with subsection (6), prepare and furnish to the committee reports in writing— (a) specifying, as respects any enactments that confer functions on that Minister of the Government or on an FOI body in relation to which functions are vested in that Minister of the Government, any provisions thereof that authorise or require the non-disclosure of a record, and (b) specifying whether, in the opinion of that Minister of the Government and (where appropriate) any such FOI body, formed having regard to the provisions, purposes and spirit of this Act— (i) any of the provisions referred to in paragraph (a) should be amended, repealed or allowed to continue in force, or (ii) a reference to any of them should be included in the said column (3), and outlining the reasons for the opinion. (4) A Minister of the Government shall cause a copy of a report prepared by him or her under subsection (3) to be furnished to the Commissioner and to be laid before each House of the Oireachtas. (5) The Commissioner may, and shall, if so requested by the committee, furnish to the committee his or her opinion and conclusions in relation to a report under subsection (3) or any matter contained in or arising out of such a report or any matter relating to or arising out of the operation of this section. (6) The first report under subsection (3) of a Minister of the Government shall be furnished by him or her in accordance with that subsection not later than 30 days after the fifth anniversary of the day on which the last previous report, under section 32(3) of the Act of 1997, by him or her was furnished to the joint committee concerned, and subsequent reports under subsection (3) of that Minister of the Government shall be so furnished not later than 30 days after the fifth anniversary of the last previous such report by him or her was so furnished. PART 5 RESTRICTION OF ACT Restriction of Act 42. This Act does not apply to— (a) a record held by— (i) the courts, or (ii) a service tribunal within the meaning of section 161 of the Defence Act 1954, 66