Cecilia Keaveney (Fianna Fail)

): Amendments Nos. 6 and 8 are related and may be discussed together.

Government amendment No. 6:

In page 22, between lines 31 and 32, to insert the following:

" "member", in relation to a designated accountancy body, means a member, within the meaning of Part 2 of the Companies (Auditing and Accounting) Act 2003, of a designated accountancy body;

"member", in relation to the Irish Taxation Institute, means a person who is subject to the professional and ethical standards of the Institute, including its investigation and disciplinary procedures, but does not include a person who is admitted to its membership as a student;".