Billy Kelleher (Cork North Central, Fianna Fail) | Oireachtas source

It would be hard to argue that there would be a gift or a transfer of value if a person is just attending a lecture subsidised by a pharmaceutical company. If there is a transfer of value, for example in a situation where a GP or a clinician is getting something more than education or information from it, it would have to be declared. If they are merely attending an evening I would suggest that it is not necessary to declare that. It would be highly unlikely that the evening would be worth more than €600.