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S.I. No. 294/2007 - Central Bank Act 1942 (Section 33J and 33K) Regulations 2007

S.I. No. 294/2007 - Central Bank Act 1942 (Section 33J and 33K) Regulations 2007 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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  3. s)or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile Statutory InstrumentsIonstraimí Reachtúla 2007 S.I. No. 294/2007 - Central Bank Act 1942 (Section 33J and 33K) Regulations 2007 S.I. No. 294/2007 - Central Bank Act 1942 (Section 33J and 33K) Regulations 2007 AmendmentsLeasuithe 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 2007. 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 inserted by the Central Bank Act 1942 (Sections 33J and 33K) Regulations 2006 (S.I. 388 of 2006) is hereby amended by the substitution therefor of the Schedule to these Regulations. 3. Regulation 5(
  4. 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 2007 to 31 December 2007 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 2007. SCHEDULE PART B Levy Period: 1st January 2007 to 31st December 2007 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 €5,000. 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 180,000,001 - 350,000,000 276.89 B 350,000,001 - 1,050,000,000 106.00 C 1,050,000,001 - 6,600,000,000 63.68 D 6,600,000,001 - 10,500,000,000 6.42 The range relates to the minimum regulatory capital of the regulated entity as at 31 December 2006. 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 2006. 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 €1,800 plus an additional amount based on the table below. Band Range € Charge per €m or part thereof A 30,000,001 - 1,000,000,000 65.00 B 1,000,000,001 - 15,000,000,000 18.44 C 15,000,000,001 - 27,400,000,000 10.00 D 27,400,000,001 - 50,000,000,000 3.80 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 2006. 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 €1,800 plus an additional amount based on the table below. Band Range € Charge per €m or part thereof A 30,000,001 - 1,000,000,000 65.00 B 1,000,000,001 - 15,000,000,000 18.44 C 15,000,000,001 - 27,400,000,000 10.00 D 27,400,000,001 - 50,000,000,000 3.80 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 2006. 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 - 30,000,0000 0 B 30,000,001 - 1,000,000,000 65.00 C 1,000,000,001 - 15,000,000,000 18.44 D 15,000,000,001 - 27,400,000,000 10.00 E 27,400,000,001 - 50,000,000,000 3.80 The range is based on the combined total of retail lending and retail deposits to individuals and households in Ireland as at 31 December 2006. 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 75,000,001 - 225,000,000 83.00 B 225,000,001 - 700,000,000 20.99 C 700,000,001 - 3,500,000,000 13.81 D 3,500,000,001 - 5,000,000,000 2.66 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 2005. 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 10,000,001 - 65,000,000 366.02 B 65,000,001 - 600,000,000 85.01 C 600,000,001 - 2,300,000,000 44.50 D 2,300,000,001 - 5,000,000,000 2.46 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 2005. B2 - 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 2005. 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 10,000,001 - 65,000,000 366.02 B 65,000,001 - 600,000,000 85.01 C 600,000,001 - 2,300,000,000 44.50 D 2,300,000,001 - 5,000,000,000 2.46 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 end-2005. The table below details the amounts payable by such entities. Band Range € Charge per €m or part thereof A 0 - 10,000,000 0 B 10,000,001 - 50,000,000 366.02 C 50,000,001 - 600,000,000 85.01 D 600,000,001 - 2,300,000,000 44.50 E 2,300,000,001 - 5,000,000,000 2.46 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 4,600,001 - 9,300,000 295.50 B 9,300,001 - 60,000,000 96.00 C 60,000,001 - 550,000,000 48.00 D 550,000,001 - 1,000,000,000 7.54 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 2005. 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 700,001 - 2,200,000 1,280.09 B 2,200,001 - 60,000,000 392.00 C 60,000,001 - 425,000,000 244.23 D 425,000,001 - 1,000,000,000 19.95 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 2005. 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 2005. 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 700,001 - 2,200,000 1,280.09 B 2,200,001 - 60,000,000 392.00 C 60,000,001 - 425,000,000 244.23 D 425,000,001 - 1,000,000,000 19.95 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 2005. The table below details the amounts payable by such entities. Band Range € Charge per €m or part thereof A 0 - 1,000,000 0 B 1,000,001 - 2,200,000 1280.09 C 2,200,001 - 60,000,000 392.00 D 60,000,001 - 425,000,000 244.23 E 425,000,001 - 1,000,000,000 19.95 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 5,000,001 - 12,500,000 34.67 B 12,500,001 - 330,000,000 10.75 C 330,000,001 - 2,250,000,000 5.04 D 2,250,000,001 - 11,000,000,000 0.69 The range is based on the combined total of Gross Premium Written (Profit and Loss Technical Accounts, Line 1 and 2) and 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 2005. 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). Insurance/Reinsurance Intermediaries registered under the EC (Insurance Mediation) Regulations 2005 Periodic levy All intermediaries who held an authorisation as at 31 December 2006 will be charged on the same basis as shown in the table below. Band Income Range € Amount € 1 0 - 50,000 125 2 50,001 - 250,000 250 3 250,001 - 600,000 750 4 600,001 - 1,000,000 1,300 5 1,000,001 - 1,250,000 2,000 6 1,250,001 - 4,000,000 6,000 7 4,000,001 - 6,000,000 11,500 8 6,000,001 - 7,500,000 16,000 9 Over 7,500,001 18,000 Levies will be calculated based on the latest income declared to the Financial Regulator. An 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 2006 must supply a self-declaration of income to the Financial Regulator by 29 June 2007. This declaration should cover the period from the date of their authorisation to 31 December 2006. 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 credit bank balances held in their own name). On receipt of the levy notice for 2007 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, 2005 or 2006 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 2007 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 €1,100 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 end-2005. If the reporting period for an entity's audited accounts end-2005 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 2005, (i.e. the relevant year for the tariff data for the 2007 levy period) the turnover figure will be extracted from the audited accounts for 2005, if available. If audited accounts for the financial period end-2005 were not prepared, the turnover figure from the first set of audited accounts produced, pro-rated for the period of operation in 2005, will be used. If a firm is newly authorised in 2006, the turnover that will be used to calculate the levy is the turnover figure for the period from authorisation to 31 December 2006 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 €2,200. 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 €000 or part thereof A 160,001 - 550,000 10.13 B 550,001 - 3,000,000 3.16 C 3,000,001 - 18,000,000 1.72 D 18,000,001 - 100,000,000 0.12 The turnover range is based on the turnover figure from the annual audited accounts for the year end-2005 that have been received by the Financial Regulator. Type of regulated entity Basis of calculation for required levy contributions D3 - Portfolio Management; 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 €000 or part thereof A 1,750,001 - 3,100,000 2,724.98 B 3,100,001 - 17,000,000 835.25 C 17,000,001 - 105,000,000 502.50 D 105,000,001 - 300,000,000 37.50 The turnover range is based on the turnover figure from the annual audited accounts for the year end-2005 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 1,000,001 - 2,000,000 2,292.61 B 2,000,001 - 25,000,000 867.00 C 25,000,001 - 60,000,000 505.60 D 60,000,001 - 300,000,000 55.25 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 2006 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 - 6,000,000 3,985.94 B 6,000,001 - 25,000,000 1,091.00 C 25,000,001 - 75,000,000 570.00 D 75,000,001 - 150,000,000 58.50 The turnover range is based on the turnover figure from the annual audited accounts for the year end-2005 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 €2,200 €0.00 Umbrella €2,200 €550 All funds will pay a minimum contribution of €2,200 per annum. Umbrella style funds will also pay a contribution per sub-fund of €550 on the first five sub-funds resulting in a maximum contribution for umbrella funds of €4,950. E2a - Agency Fund Managers Periodic levy The levy contribution for these regulated entities will be €1,800. E2 - Service Providers to Collective Investment Schemes E2b - Manager/ Administrator. UCITS Manager 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 - 2.3 bn Minimum Levy 4,900 B 2.3 bn - 10.0 bn 0.59 C 10.0 bn - 41.0 bn 0.23 D 41.0 bn - 140 bn 0.12 E 140 bn - 250 bn 0.05 The range is based on the Net Asset Value administered as at 31 December 2006 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 the annual returns setting out their balance sheet as at 30 September 2006, 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 €980 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 2006 will also be charged. The maximum amount payable by a Moneylender is capped at €20,000. This levy contribution is to cover their operation in all Court Districts. Minimum levy - €980 Variable levy - 0.21% of total value of loans outstanding Maximum levy - €20,000 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 €7,450. 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 €126,000; “financial futures and options exchanges” authorised under the Central Bank Act, 1989 €21,000 CATEGORY J J - Bureau de Change/Money Transmitter Type of regulated entity Basis of calculation for required levy contributions J - Bureau de Change/ Money Transmitter Periodic Levy The minimum levy payable by a Bureau de Change/Money Transmitter is €1,080. 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 €1,080. 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 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(
  5. d)Periodic Levy Each regulated entity falling within Regulation 11(
  6. d)shall pay a flat rate levy contribution of €3,600. SIGNED on this the 15th June 2007 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 33K 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 ) and the Central Bank Act 1942 (Sections 33J and 33K) Regulations 2006 ( S.I. No 388 of 2006 ) which set out the requirements of regulated financial service providers to pay a levy contribution to the Financial Regulator. 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

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