James Reilly (Dublin North, Fine Gael) | Oireachtas source

If I may correct the Deputy, the line he has quoted is followed by sub-paragraphs (a), (b)(i) and (b)(ii). Sub-paragraph (b)(i) is very clear where it states, "employs (whether under contract of employment or otherwise) one or more than one other person to undertake any work or activity that constitutes a relevant service". The definition of "provider" is, therefore, qualified by sub-paragraph (b)(ii).