S.I. No. 388/2006 - Central Bank Act 1942 (Sections 33J And 33K) Regulations 2006 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.
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- s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2006 S.I. No. 388/2006 - Central Bank Act 1942 (Sections 33J And 33K) Regulations 2006 S.I. No. 388/2006 - Central Bank Act 1942 (Sections 33J And 33K) Regulations 2006 AmendmentsLeasuithe S.I. No. 388 of 2006 REGULATIONS entitled CENTRAL BANK ACT 1942 (SECTIONS 33J and 33K) REGULATIONS 2006 S.I. No. 388 of 2006 Central Bank Act 1942 (Section 33J and 33K) Regulations 2006 I, Patrick Neary, Chief Executive of the Irish Financial Services Regulatory Authority, in exercise of the powers conferred on me by Sections 33J and 33K of the Central Bank Act 1942 (as inserted by the Central Bank and Financial Services Authority of Ireland Act, 2003) with the agreement of the members of the Irish Financial Services Regulatory Authority, and with the approval of the Minister for Finance, hereby make the following regulations: 1. These Regulations may be cited as the Central Bank Act 1942 (Sections 33J and 33K Regulations 2006. 2. Part B of the Schedule to the Central Bank Act 1942 (Sections 33J and 33K Regulations 2004 ( S.I. No. 447 of 2004 ) as amended by the Central Bank Act 1942 (Sections 33J and 33K) Regulations 2005 (S.I. 273 of 2005) is hereby amended by the substitution therefor of the Schedule to these Regulations. 3. The Central Bank Act 1942 (Section 33J and 33K) Regulations 2004 ( S.I. No. 447 of 2004 ) are hereby amended by the deletion of the definition “Authority”, and by the insertion following the definition of “designated enactment” of ““Financial Regulator” means the Irish Financial Services Regulatory Authority”. 4. Regulation 5(
- b)of the Central Bank Act 1942 (Sections 33J and 33K) Regulations 2004 shall take effect and be applied for the levy period 1 January 2006 to 31 December 2006 as if the due date was the earlier of the date set out in a levy notice and 16 weeks from the making of the Central Bank Act 1942 (Sections 33J and 33K Regulations 2006. SCHEDULE PART B Levy Period: 1st January 2006 to 31st December 2006 CATEGORY A Credit Institutions Type of regulated entity Basis of calculation for required levy contributions A1 - Credit Institutions authorised under Irish Legislation Periodic Levy The required contribution is split into two separate levies the Prudential Levy and the Consumer Levy. Prudential Levy All entities will be charged a minimum levy of €4,500. In addition to this amount all entities (with the relevant level of minimum regulatory capital) will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 160,000,001–290,000,000 417.82 B 290,000,001 – 1,000,000,000 133.23 C 1,000,000,001 – 5,000,000,000 72.65 D 5,000,000,001 – 9,000,000,000 8.04 The range relates to the minimum regulatory capital of the regulated entity as at 31 December 2005. This data is contained in the Monthly Prudential Return submitted to the CBFSAI, format RSI (Capital Adequacy Summary), row code TOFREQ, column code CRTOTI. Certain groups are designated as complex groups and are required to pay an additional amount based on the minimum group regulatory capital as at 31 December 2005. This data is contained in the Quarterly Group Prudential Return submitted to the CBFSAI, format RSI (Capital Adequacy Summary), row code TOFREQ, column code CRTOTI. The complex group charge will be calculated using the table above. This charge will be reduced by the amount of levy contribution which has been calculated using the minimum regulatory capital of the entity. Those entities designated as ‘Complex Groups’ will be informed in writing by the Financial Regulator of this status. Consumer Levy All entities that engage in retail lending or retail deposit taking will be charged a levy of €1,500 plus an additional amount based on the table below. Band Range € Charge per €m or part thereof A 50,000,001 – 1,000,000,000 57.00 B 1,000,000,001 – 13,500,000,000 18.17 C 13,500,000,001 – 30,000,000,000 9.91 D 30,000,000,001–50,000,000,000 1.10 The range is based on the combined total of retail lending to Irish resident individuals and households (extracted from Sectoral Return, LRS format, row code OPERSN, column code EURLRS) and retail deposits taken from Irish resident individuals and households (extracted from the Sectoral Return, LRS format, row code OPERSN, column code EURDRS) as reported to the CBFSAI as at 31 December 2005. A2 – Credit Institutions authorised in another EEA State operating in Ireland on a Branch basis Periodic Levy Branches are not subject to the prudential charge as prudential supervision is the responsibility of the home country regulator. Consumer Levy Branches will be required to pay a consumer levy if they are engaged in lending to or taking deposits from Irish resident individuals or households. All entities that engage in retail lending or retail deposit taking will be charged a levy of €1,500 plus an additional amount based on the table below. Band Range € Charge per €m or part thereof A 50,000,001 – 1,000,000,000 57.00 B 1,000,000,001 – 13,500,000,000 18.17 C 13,500,000,001 – 30,000,000,000 9.91 D 30,000,000,001–50,000,000,000 1.10 The range is based on the combined total of retail lending to Irish resident individuals and households (extracted from Sectoral Return, LRS format, row code OPERSN, column code EURLRS) and retail deposits taken from Irish resident individuals and households (extracted from the Sectoral Return, LRS format, row code OPERSN, column code EURDRS) as reported to the CBFSAI as at 31 December 2005. A3 – Credit Institutions authorised in another EEA State operating in Ireland on a Cross-Border basis. Periodic Levy Entities undertaking ‘Cross-Border’ business are not subject to the prudential charge as prudential supervision is the responsibility of the home country regulator. Consumer Levy Entities carrying out business in Ireland are required to pay a consumer levy if they are engaged in lending to or taking deposits from Irish resident individuals or households (as defined for the purposes of the Sectoral return). The table below details the amounts payable by such entities. Band Range € Charge per €m or part thereof A 0 – 50,000,0000 0 B 50,000,001 – 1,000,000,000 57.00 C 1,000,000,001 – 13,500,000,000 18.17 D 13,500,000,001 – 30,000,000,000 9.91 E 30,000,000,001–50,000,000,000 1.10 The range is based on the combined total of retail lending and retail deposits to individuals and households in Ireland as at 31 December 2005. Entities operating in Ireland on a ‘Cross-Border’ basis are obliged to determine the amount of levy contribution that they are due to pay by reference to this table and submit the appropriate amount to the Financial Regulator. CATEGORY B Insurance Undertakings Type of regulated entity Basis of calculation for required levy contributions B1 – Life Companies with Irish Head Office and Life Insurance Undertakings authorised in another non-EEA state operating in Ireland Periodic Levy The required contribution is split into two separate levies, the Prudential Levy and the Consumer Levy. Prudential Levy All entities will be charged a minimum levy of €4,500. In addition to this amount all entities (with the relevant level of global gross premium income) will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 66,000,0001 – 170,000,000 113.79 B 170,000,001–525,000,000 36.28 C 525,000,001 – 1,500,000,000 19.78 D 1,500,000,001 – 5,000,000,000 2.19 The range relates to gross global premium income reported in the ‘Global Business’ Form 2, Line 9, Column 1 of the statutory annual return received from life insurance companies for 2004. Consumer Levy All entities that engage in the writing of Irish risk business will be charged a minimum levy of €1,500. In addition to this amount all entities (with the relevant level of gross premium income written on Irish risk business) will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 6,500,001 – 50,000,000 429.07 B 50,000,001 – 600,000,000 136.82 C 600,000,001 – 2,000,000,000 74.60 D 2,000,000,001 – 5,000,000,000 8.25 The range relates to gross global premium income written on Irish risk business reported in the ‘Irish Risk Business’ Form 2, Line 9, Column 1 of the statutory annual return received from life insurance companies for 2004. B2 – Life Insurance Undertakings authorised in another EEA State operating in Ireland on a Branch basis. Periodic Levy Branches are not subject to the prudential charge as prudential supervision is the responsibility of the home country regulator. Consumer Levy Branches will be required to pay a consumer levy based on their gross premium income written on Irish risk business as reported in their annual return for 2004. All entities that engage in the writing of Irish risk business will be charged a minimum levy of €1,500. In addition to this amount all entities (with the relevant level of gross premium income written on Irish risk business) will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 6,500,001–50,000,000 429.07 B 50,000,001 – 600,000,000 136.82 C 600,000,001–2,000,000,000 74.60 D 2,000,000,001 – 5,000,000,000 8.25 B3 – Life Insurance Undertakings authorised in another EEA State operating in Ireland on a Cross-Border basis. Periodic Levy Entities undertaking ‘Cross-Border’ business are not subject to the prudential charge as prudential supervision is the responsibility of the home country regulator. Consumer Levy Entities carrying out business in Ireland on a cross border basis are required to pay a consumer levy based on gross premium income written on Irish risk business for their financial year ending in 2004. The table below details the amounts payable by such entities. Band Range € Charge per €m or part thereof A 0 – 6,000,000 0 B 6,000,001 – 50,000,000 429.07 C 50,000,001 – 600,000,000 136.82 D 600,000,001 – 2,000,000,000 74.60 E 2,000,000,001 – 5,000,000,000 8.25 The range is based on the total of gross premium income written on Irish risk business. Entities operating in Ireland on a ‘Cross-Border’ basis are obliged to determine the amount of levy contribution that they are due to pay by reference to this table and submit the appropriate amount to the Financial Regulator. B4–Non-Life Companies with Irish Head Office. Periodic Levy The required contribution is split into two separate levies the Prudential Levy and the Consumer Levy. Prudential Levy All entities will be charged a minimum levy of €4,500. In addition to this amount all entities (with the relevant level of gross global premium income) will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 5,000,001 – 10,000,000 290.15 B 10,000,001–60,000,000 92.52 C 60,000,001–475,000,000 50.45 D 475,000,001 – 1,000,000,000 5.58 The range relates to global gross premium income reported in the ‘Total Business’ Form 1, Line 2, Column 1 of the statutory annual return received from non-life insurance companies for 2004. Consumer Levy All entities that engage in the writing of Irish risk business will be charged a minimum levy of €1,500. In addition to this amount all entities (with the relevant level of gross premium income written on Irish risk business) will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 570,001 – 1,500,000 1,012.40 B 1,500,001–62,000,000 322.83 C 62,000,001–400,000,000 176.02 D 400,000,001 – 1,000,000,000 19.48 The range is based on the gross premium income written on Irish risk business reported in the ‘Irish Risk Business’ Form 1, Line 2 Column 1 of the statutory annual return received from non-life insurance companies for 2004. B5 – Non-Life Insurance Undertakings authorised in another EEA State operating in Ireland on a Branch basis Prudential Levy Branches are not subject to the prudential charge as prudential supervision is the responsibility of the home country regulator. Consumer Levy Branches will be required to pay a consumer levy based on their gross premium income written on Irish risk business as reported in their annual return for 2004. All entities that engage in the writing of Irish risk business will be charged a minimum levy of €1,500. In addition to this amount all entities (with the relevant level of gross premium income written on Irish risk business) will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 570,001 – 1,500,000 1,012.40 B 1,500,001–62,000,000 322.83 C 62,000,001–400,000,000 176.02 D 400,000,001 – 1,000,000,000 19.48 B6–Non-Life Insurance Undertakings authorised in another EEA State operating in Ireland on a Cross-Border basis Periodic Levy Entities undertaking ‘cross-border’ business are not subject to the prudential charge as prudential supervision is the responsibility of the home country regulator. Consumer Levy Entities carrying out business in Ireland on a cross-border basis are required to pay a consumer levy based on gross premium income written on Irish risk business for their financial year ended 2004. The table below details the amounts payable by such entities. Band Range € Charge per €m or part thereof A 0–570,000 0 B 570,001–1,500,000 1,012.40 C 1,500,001 – 62,000,000 322.83 D 62,000,001–400,000,000 176.02 E 400,000,001 – 1,000,000,000 19.48 The range is based on the total of gross premium income written on Irish risk business. Entities operating in Ireland on a ‘cross-border’ basis are obliged to determine the amount of levy contribution that they are due to pay by reference to this table and submit the appropriate amount to the Financial Regulator. B7 – Reinsurance Undertakings with Irish Head Office Prudential Levy Reinsurance undertakings carrying out business in Ireland are required to pay a prudential levy. All entities will be charged a minimum levy of €2,500. In addition to this amount all entities with the relevant combined level of Gross Premium Written and Gross Technical Reserves will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 6,000,000–18,250,000 33.32 B 18,250,001–325,000,000 10.62 C 325,000,001 – 2,500,000,000 5.79 D 2,500,000,001–8,000,000,000 0.64 The range is based on the combined total of 50% of Gross Premium Written (Profit and Loss Technical Accounts, Line 1 and 2) and 50% of Gross Technical Reserves (taken from Balance Sheet, Technical Provision - Sum of Unearned Premiums plus Claims Outstanding plus Long Term Provisions plus Other Technical Provisions) reported in audited accounts for the financial year ended 2004. CATEGORY C Intermediaries Type of regulated entity Basis of calculation for required levy contributions C – Intermediaries (Including Investment Product Intermediaries and Mortgage Intermediaries who hold Authorisations under the Consumer Credit Act 1995 ) and Insurance/Reinsurance Intermediaries Registered under the EC (Insurance Mediation) Regulations 2005. Periodic levy All Intermediaries will be charged on the same basis as shown in the table below. Band Income Range € Amount € 1 €0 – €5,000 €150 2 €5,001 – €50,000 €200 3 €50,001 – €150,000 €500 4 €150,001 – €400,000 €800 5 €400,001 – €700,000 €1,600 6 €700,001 – €1,500,000 €3,400 7 €1,500,001 – €3,000,000 €8,000 8 €3,000,001 – €6,000,000 €14,000 9 Over €6,000,001 €18,000 Levies will be calculated based on the latest income declared to the Financial Regulator. Any intermediary can only submit an amended declaration during the funding year for which they wish the updated declaration to apply. An intermediary who was authorised for the first time in 2005 must supply a self-declaration of income to the Financial Regulator by 30 June 2006. This declaration should cover the period from the date of their authorisation to 31 December 2005. For the purposes of this part of the Schedule (Category C only) income is defined as: The total income generated by each authorised intermediary entity from regulated activity undertaken. This includes: • All commissions and any other income derived from product producers • All payments and amounts received from individuals or companies in relation to services/advice provided in relation to regulated services • Any other income derived from regulated activities (but not including interest earned by an entity on bank credit balances held in their own name). On receipt of the levy notice for 2006 an intermediary should determine whether or not they should update the self- declaration that they submitted to the Financial Regulator for the calculation of the 2004 or 2005 levy. If the income figure for a more recent financial year is available, a new declaration should be made if this income figure would result in the intermediary moving to a different income range in relation to 2006 and therefore paying a different levy. CATEGORY D Investment Business Firms (other than Investment Product Intermediaries) Type of regulated entity Basis of calculation for required levy contributions D1 – Designated Fund Managers Periodic Levy A flat rate levy contribution of €1,000 is payable by designated fund managers. Note: In determining which of the following categories (D2-D5) an entity is categorised into, consideration is given to the most senior element of their authorisation. Therefore if the authorisation of an entity allows it to be categorised as D2 or D3, it would be categorised as D3 as ‘Discretionary Portfolio Management’ is viewed as a more senior type of authorisation than ‘Receipt and Transmission of Orders’. The figure used as the tariff base in Categories D2, D3 and D5 is the turnover figure from the audited accounts for the financial year ended 2004. If the reporting period for an entity's audited accounts ending in 2004 is greater or less than 12 months, their accounting period and hence turnover will be pro-rated to a twelve-month period. If a firm is newly authorised in 2004, (i.e. the relevant year for the tariff data for the 2006 levy period) the turnover figure will be extracted from the audited accounts for 2004, if available. If audited accounts for a financial period ended in 2004 were not prepared, the turnover figure from the first set of audited accounts produced, pro-rated for the period of operation in 2004, will be used. If a firm is newly authorised in 2005, the turnover that will be used to calculate the levy is the turnover figure for the period from authorisation to 31 December 2005 as reported by the firm as part of the Capital Adequacy Return. Type of regulated entity Basis of calculation for required levy contributions D2 – Receipt and Transmission of Orders and/or Provision of Investment Advice; No Client Money Rules Imposed Periodic Levy All entities will be charged a minimum levy of €2,000. In addition to this amount all entities (with the relevant level of turnover) will be charged an additional amount based on the table below. Band Range € Charge per €000m or part thereof A 150,001–500,000 10.43 B 500,001 – 2,000,000 3.32 C 2,000,001 – 15,000,000 1.81 D 15,000,001–100,000,000 0.20 The turnover range is based on the turnover figure from the annual audited accounts for the year ended in 2004 that have been received by the Financial Regulator. Type of regulated entity Basis of calculation for required levy contributions D3 – PortfolioManagement; Execution of Orders; Client Money Rules Imposed Periodic Levy All entities will be charged a minimum levy of €2,000. In addition to this amount all entities (with the relevant level of turnover) will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 1,500,001 – 2,550,000 3,140.60 B 2,550,001 – 12,500,000 1,001.48 C 12,500,001 – 90,000,000 546.05 D 90,000,001 – 300,000,000 60.42 The turnover range is based on the turnover figure from the annual audited accounts for the year ended in 2004 that have been received by the Financial Regulator. Type of regulated entity Basis of calculation for required levy contributions D4 – Own Account Trading; Underwriting; Client Money Rules Imposed Periodic Levy All entities will be charged a minimum levy of €2,500. In addition to this amount all entities (with the relevant level of regulatory capital) will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 750,001 – 5,500,000 1,187.74 B 5,500,001 – 26,500,000 378.75 C 26,500,001 – 100,000,000 206.51 D 100,000,001–300,000,000 22.85 The range used is based on the higher of:- initial required regulatory capital; total required regulatory capital; total expenditure based requirement as at 31 December 2005 which is extracted from the capital adequacy return received by the Financial Regulator. Type of regulated entity Basis of calculation for required levy contributions D5 – Stock Exchange Member Firms Periodic Levy All entities will be charged a minimum levy of €4,500. In addition to this amount all entities (with the relevant level of turnover) will be charged an additional amount based on the table below. Band Range € Charge per €m or part thereof A 1,500,001–4,000,000 4,146.88 B 4,000,001 – 15,000,000 1,322.36 C 15,000,001 – 100,000,000 721.01 D 100,000,001–200,000,000 79.78 The turnover range is based on the turnover figure from the annual audited accounts for the year ended 2004 that have been received by the Financial Regulator. CATEGORY E Collective Investment Schemes and other Service Providers Type of regulated entity Basis of calculation for required levy contributions E1 – Collective Investment Schemes (CIS) (Authorised Unit Trusts; Authorised Investment Companies; Authorised Investment Limited Partnerships; Non-Irish Authorised Schemes) Periodic Levy Fund type Contribution per fund Contribution per sub-fund Single €2,050 n/a Umbrella €2,050 €550 per sub-fund to a maximum of five sub- funds (maximum levy €4,800) All funds will pay a minimum contribution of €2,050 per annum. Umbrella style funds will also pay a per sub-fund contribution of €550 on the first five sub-funds resulting in a maximum contribution for umbrella funds of €4,800. E2a – Agency Fund Managers Periodic levy The levy contribution for these regulated entities will be €1,500. E2 – Service Providers to CIS E2b – Manager/ Administrator E2c – Trustee Periodic Levy The levy contribution for these regulated entities will be assessed on the basis detailed below: Band Range € Charge per €m or part thereof A 0 – 2,300,000,000 Minimum Levy 4,500 B €2.30bn–€6.00bn 0.55 C €6.00bn – €37.00bn 0.18 D €37.00bn – €130.00bn 0.10 E €130.00bn–€180.00bn 0.01 The range is based on the Net Asset Value administered as at 31 December 2005 as reported to the Financial Regulator. CATEGORY F Credit Unions Type of regulated entity Basis of calculation for required levy contributions F – Credit Unions Periodic Levy The required contributions from individual Credit Unions will be assessed as 0.01% of total assets reported in their annual returns setting out their balance sheet as at 30 September 2005, provided however that the total amount of levies collected or recovered from Credit Unions does not exceed the total amount of costs incurred by the Financial Regulator in performing the functions and exercising the powers of the Financial Regulator under the Credit Union Act, 1997 . CATEGORY G Moneylenders Type of regulated entity Basis of calculation for required levy contributions G – Moneylenders Periodic Levy A minimum contribution of €900 will be charged for each Moneylender. In addition a variable levy based on a percentage charge on the “Total value of loans outstanding” per the application for authorisation submitted in 2005 will also be charged. The maximum amount payable by a Moneylender is capped at €18,000. This levy contribution is to cover their operation in all Court Districts. Minimum levy - €900 Variable levy - 0.20% of total value of loans outstanding Maximum levy - €18,000 CATEGORY H H – Approved Professional Bodies Type of regulated entity Basis of calculation for required levy contributions H – Approved Professional Bodies Periodic Levy Each Approved Professional Body will be charged €6,600. CATEGORY I I – Exchanges Type of regulated entity Basis of calculation for required levy contributions I – Exchanges Periodic Levy Exchanges regulated by the Financial Regulator shall pay the following amounts of levy contributions in accordance with their applicable authorised status: “approved stock exchanges” authorised under the Stock Exchange Act, 1995 €65,650; “financial futures and options exchanges” authorised under the Central Bank Act, 1989 €17,675 CATEGORY J J – Bureau de Change/Money Transmitter Type of regulated entity Basis of calculation for required levy contributions J – Bureaux de Change/ Money Transmitter Periodic Levy The minimum levy payable by a Bureau de Change/Money Transmitter is €800. The periodic levy contribution is based on the number of places of business operated by each Bureau de Change/Money Transmitter. The contribution per place of business is €800. Places of business shall include the place of business of any branch of the Bureau de Change/Money Transmitter where any of the business of the Bureau de Change/Money Transmitter is carried out. CATEGORY K E–Money Providers Type of regulated entity Basis of calculation for required levy contributions K E-Money Provider Periodic Levy Each E-Money Provider will be required to pay a levy of €1,000. CATEGORY L Default Assessments Type of regulated entity Basis of calculation for required levy contributions Regulated entities falling within Regulation 11(
- d)Periodic Levy Each regulated entity falling within Regulation 11(
- d)shall pay a flat rate levy contribution of €3,600. SIGNED on this the 24th July 2006 CHIEF EXECUTIVE of the IRISH FINANCIAL SERVICES REGULATORY AUTHORITY EXPLANATORY NOTE (This note is not part of the Instrument and does not purport to be a legal interpretation) These Regulations, made by the Chief Executive of the Irish Financial Services Regulatory Authority in accordance with Sections 33J and 33 K of the Central Bank Act, 1942 (as amended) amend the Central Bank Act 1942 (Sections 33J and 33K) Regulations 2004 ( S.I. No. 447 of 2004 ) and the Central Bank Act 1942 (Sections 33J and 33K) Regulations 2005 ( S.I. No. 273 of 2005 ) which set out the requirements of regulated financial service providers to pay a levy contribution to the Financial Regualtor. The 2004 Regulations also provide for the collection and recovery of the levies as well as providing for certain obligations as to self-assessment and record keeping by regulated financial service providers. These Regulations will be published from time to time by the Financial Regulator on its website and in other ways that the Chief Executive thinks appropriate. Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. Oireachtas Copyright Material is reproduced with the permission of the Houses of the Oireachtas © Rialtas na hÉireann. Atáirgtear ábhar faoi Chóipcheart le cead ó Thithe an Oireachtais