Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I move amendment No. 74:

In page 219, to delete lines 33 to 38 and substitute the following:

“(a) an ultimate parent entity located in the State in accordance with—

(i) section 111E(1), in respect of constituent entities located in the State, or

(ii) section 111E(2), or

(b) an intermediate parent entity located in the State in accordance with—

(i) section 111F(1), in respect of constituent entities located in the State, or

(ii) section 111F(2), when the ultimate parent entity is an excluded entity, shall be reduced to zero where—”.