Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I move amendment No. 20:

In page 15, between lines 26 and 27, to insert the following:

"and

(d) at the date of grant of the qualifying share option⁠—

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

(ii) the total market value of the issued but unexercised qualifying share options of the company does not exceed €3,000,000;".

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