Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source

I move amendment No. 95:

In page 82, to delete lines 34 to 37, and in page 83, to delete lines 1 to 14 and substitute the following:" 'relevant person' means⁠—
(a) a person who, in the year 2011, was a holder of a licence granted under section 9 of the Central Bank Act 1971 or held a licence or other similar authorisation under the law of any other Member State of the European Communities which corresponds to a licence granted under that section, or
(b) a person who, in the year 2011, was a building society within the meaning of the Building Societies Act 1989 or a society established in accordance with the law of any other Member State of the European Communities which corresponds to that Act,
and the person⁠—
(i) was obliged, in the year 2011, to pay⁠—

(I) appropriate tax under section 258(3) of the Taxes Consolidation Act 1997, or
(II) an amount on account of appropriate tax under section 258(4) or 259(4) of that Act,

and
(ii) is carrying on a trade or business in the State (whether including a relevant business or not), but a person shall not be regarded as a relevant person where the relevant retention tax in relation to the person in the year 2011 did not exceed €100,000;”.