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

I move amendment No. 36:

In page 53, to delete lines 21 to 26 and substitute the following: “(v) such portion of the profit or loss on-

(I) a financial asset (within the meaning of section 76B), or

(II) a financial liability (within the meaning of section 76B),

the coupon or return on which principally comprises interest or one or more of the amounts referred to in this paragraph, to the extent that it would be reasonable to consider that such amount is economically equivalent to interest,”.