Seán Sherlock (Cork East, Labour) | Oireachtas source

I understand the Deputy's proposal. I am advised that his suggestion is part of the law as it stands and that, therefore, no amendment is required. Under section 18 of the Interpretation Act, a person includes a body corporate. This is why the definition is not explained specifically in this section. It has been upheld in the High Court in Fyffes plc v DCC plc & ors, IEHC 477, and in the Supreme Court in respect of the liquidation of Worldport Ireland Limited in 2008. Therefore, the law is sufficient as it stands and I am not in favour of adopting this amendment.