Malcolm Noonan (Carlow-Kilkenny, Green Party) | Oireachtas source

I move amendment No. 102:

Amendment of section 88 of Principal Act

162. Section 88 of the Principal Act is amended—

(a) in subsection (3)—

(i) by the insertion, in paragraph (a), of “(including any requirements under FRS 102)” after “guidelines”, and

(ii) by the insertion, in paragraph (c), of “(including any requirements under FRS 102)” after “guidelines”, and

(b) in subsection (4), by the insertion of “(including any requirements under FRS 102)” after “guidelines”.