Tony Killeen (Clare, Fianna Fail)

That was the second point I made. With regard to the definition of "undertaking", regardless of whether it is only in the directive or in the Act or both, it is the same definition. On the basis of the definition, it is a matter of determining whether a company or undertaking comes within the terms of the requirement. As the definition includes the phrase "whether or not operating for gain", it would be likely to include rather than exclude undertakings in the vast majority of cases.