Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance) | Oireachtas source

On that point, in cases heard before the Labour Court, Element Pictures has said that no employment relationship with it can exist because the relationship is with the DAC. Screen Producers Ireland has made the same point. I have seen transcripts in which the companies have said that. They have said that the relationship was with the DAC. I will point out that all of the employment legislation, including the Protection of Employees (Fixed-Term Work) Act 2003, the Redundancy Payments Act 1967 and others, makes clear that companies that are associated with each other are to be treated as the same company. Mr. Lowe is surely not disputing that the DAC he sets up for any given film is a subsidiary of Element Pictures because, legally speaking, it is.