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

I move amendment No. 109:

In page 34, to delete lines 9 to 12 and substitute the following: “(i) whereby a loan is made by a supplier to an acquirer, otherwise than in the course of a trade carried on by the supplier, and—

(I) where the acquirer is a company referred to in clause (I) or (II) of subparagraph (ii), the acquirer is within the charge to corporation tax and the supplier is—

(A) an individual who is resident in the State for the purposes of income tax, or

(B) a company within the charge to corporation tax, or

(II) where the acquirer is a company referred to in clause (III) of subparagraph (ii), both the supplier and the acquirer are companies within the charge to corporation tax,".