Eoghan Murphy (Dublin Bay South, Fine Gael) | Oireachtas source

I move amendment No. 51:

In page 46, between lines 23 and 24, to insert the following: “ ‘retained IREF profits’ means the portion of the retained profits of the investment undertaking attributable to the IREF profits, and where those profits arose in an accounting period which commenced prior to 1 January 2017 or 20 October 2016, as the case may be, those profits shall be the profits which would be IREF profits if they arose in an accounting period which commenced on or after that date;”.

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