Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 61:

In page 65, to delete lines 13 to 18 and substitute the following: “(a) dividends and manufactured payments,

(b) interest, including any discounts or amounts which would be treated as interest under Part 8A, notwithstanding that no election is made under section 267U,

(c) the amount of payments that are equivalent to interest under an arrangement described at paragraph (d) of the definition of ‘financial instrument’, and

(d) the underlying return referred to in the definition of ‘hybrid transfer’;”.