The law lets you cherry-pick: When you convert, you can set up separate Roth accounts for different investments, keep those that do well and switch back any that dropped.
The Bar Council's former chairman Matthias Kelly QC said the law changes could "lead to prosecutions routinely seeking a second bite of the cherry, if a case flopped first time for good reason".
The explosive power of consumer fireworks is governed by federal law, which since the 1960s has banned powerful firecrackers with names such as M-80s and cherry bombs.