Oireachtas Joint and Select Committees

Wednesday, 18 November 2015

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance Bill 2015: Committee Stage (Resumed)

11:00 am

Photo of Simon HarrisSimon Harris (Wicklow, Fine Gael)
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I move amendment No. 60:

In page 54, to delete lines 39 and 40, and in page 55, to delete line 1 and substitute the following:
“(ii) where that company is a member of a group, the group has turnover not in excess of the turnover threshold amount, and

(iii) the company is a micro, small or medium-sized enterprise within the meaning of the Annex to Commission Recommendation 2003/361/EC of 6 May 20031 concerning the definition of micro, small and medium-sized enterprises.”.