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

I move amendment No. 76:

In page 222, to delete lines 19 to 21 and substitute the following:

“(b) a joint venture or a joint venture affiliate in respect of which sections 111E to 111J apply to an entity with respect to its allocable share of the top-up tax of that joint venture or joint venture affiliate for a fiscal year in accordance with section 111AO(3), or would apply if that entity was located in the State, or”.