Finance (No. 2) Bill 2023: Report and Final Stages
Dail Éireann — 2023-11-22
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Michael McGrath (FF), Cork South-Central

I move amendment No. 53:
In page 71, between lines 20 and 21, to insert the following:
“ ‘indirect qualifying subsidiary’ means, in respect of a qualifying financing company, a company that would be a qualifying subsidiary but for the fact that 75 per cent or more of its ordinary share capital is held directly by an intermediate holding company;
‘intermediate holding company’ means a company 75 per cent or more of the ordinary share capital of which is held directly by a qualifying financing company and whose business consists wholly of the holding of ordinary share capital in one or more than one indirect qualifying subsidiary of that qualifying financing company;”.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2023-11-22/debate/main
Retrieved: 2026-08-14T04:52:26+00:00
Sitting date: 2023-11-22