Dara Calleary (Mayo, Fianna Fail) | Oireachtas source

I move amendment No. 5:

In page 7, to delete lines 24 to 31 and substitute the following: “(2) In this Act, a person shall be regarded as exercising control of—

(a) an asset, where that person has ownership of, or the right to use, all or part of the asset, and

(b) an undertaking, where that person can exercise decisive influence over the activities of the undertaking by any means, including as a consequence of—

(i) the existence of rights or contracts conferring decisive influence on the composition, voting or other commercial decisions of the undertaking, or

(ii) ownership of, or the right to use, all or part of the assets of the undertaking.”.