I certainly think there is a serious risk of uncertainty and confusion, and the fact that the delays are so long means the agency may not be able to go back and reassess corporations who may have filed in a more aggressive fashion than the policy would permit. Or vice versa: corporations may be actually paying more taxes than they should be. So it is important that these amendments be made.
I would also raise an issue that hasn't been brought up so far, that the Revenue Agency has guidance on its website that is not up to date and doesn't reflect changes. We give the example of scholarships for students; they are now completely tax exempt, while the guidance says it's only $3,000. They either need to modify these things and bring them up to date or, I would say, withdraw them, because taxpayers could be relying on incorrect information.