Whether the National Treasury will provide details regarding the recent suspension of section 45 of the Income Tax Act, Act 58 of 1962; if not, what is the position in this regard; if so, (a) what are the reasons for the National Treasury not consulting with relevant stakeholders, taxpayers and tax practitioners, (b) how will this suspension affect (i) deals that are currently awaiting approval by the Competition Commission and (ii) special resolutions to be registered at the new Companies and Intellectual Property Commission and (c) what are the further relevant details?