Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I move amendment No. 47:

In page 83, between lines 30 and 31, to insert the following:
" 'aggregate net losses', in relation to a company or group, means the amount by which the sum of the losses recognised in arriving at the aggregate profits of the company or group, as the case may be, being losses which arise on the revaluation or disposal of investment property or other non-current assets, exceeds the sum of the gains so recognised, being gains which arise on such revaluation or disposal;".