Michael Noonan (Limerick City, Fine Gael)
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Some are exempted, for example, charities. If a body is instituted as a charity, it is exempt. If a body gives advice on a commercial basis, it has not instituted as a charity. The best way to explain it is that if there is no remuneration for the giving of advice, the advice's provider is usually an excepted person. If there is remuneration, the person is included.