Seanad amendment No. 177:Section 917: In page 707, between lines 14 and 15, to insert the following:“(3) For the purpose of determining whether a holding undertaking and all its subsidiary undertakings meet the criteria in paragraph (b), in the operation of taking, as appropriate -(a) the amounts of their turnover as a whole, or (b) their balance sheet totals as a whole, there shall be eliminated inter-group sales or inter-group balances, as the case may be.”.

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