Denis O'Donovan (Fianna Fail)

Would the definition include banks or lending institutions, or limited companies or associations? I often wonder about the relationship between a customer and a bank. Throwing my mind back to the famous tax amnesty, although I will not go into the rights and wrongs of the situation, I recall that the banks carried out a unilateral disclosure with a settlement, which was not always in the best interests of their customers. They made a sweetheart deal, as we now know. I am wondering whether lending institutions, co-operative societies, credit unions and so on are covered under the section.