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S.I. No. 335/2026 - European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) (Amendment) Regulations 2026

S.I. No. 335/2026 - European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) (Amendment) Regulations 2026 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 2026 S.I. No. 335/2026 - European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) (Amendment) Regulations 2026 S.I. No. 335/2026 - European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) (Amendment) Regulations 2026 AmendmentsLeasuithe Download PDF Íoslódáil PDF Notice of the making of this Statutory Instrument was published in “Iris Oifigiúil” of 17th July, 2026. I, SIMON HARRIS, Minister for Finance, in exercise of the powers conferred on me by section 3 of the European Communities Act 1972 (No. 27 of 1972) and for the purpose of giving effect to Articles 11, 12, 13 and 15 of Directive (EU) 2024/1640 of the European Parliament and of the Council of 31 May 20241 , amending Directive (EU) 2019/1937, and amending and repealing Directive (EU) 2015/849, hereby make the following regulations: 1. These Regulations may be cited as the European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) (Amendment) Regulations 2026. 2. In these Regulations, “Principal Regulations” means the European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) Regulations 2021 ( S.I. No. 194 of 2021 ). 3. Regulation 4 of the Principal Regulations is amended – (
  4. a)in paragraph

(1), by the insertion of the following definition: “ ‘Directive (EU) 2024/1640’ means Directive (EU) 2024/1640 of the European Parliament and of the Council of 31 May 20242 on the mechanisms to be put in place by Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Directive (EU) 2019/1937, and amending and repealing Directive (EU) 2015/849;”, (b) in paragraph
(2), by the substitution of “Subject to paragraph
(3), a word or expression” for “A word or expression”, and (c) by the insertion of the following paragraph after paragraph
(2): “
(3)A word or expression that is used in Directive (EU) 2024/1640 and is also used in Regulations 26 and 27 has, unless the context otherwise requires, the same meaning in those Regulations as it has in Directive (EU) 2024/1640.”. 4. Regulation 20
(3)of the Principal Regulations is amended by the substitution of “Subject to paragraphs
(8)and (8A) of Regulation 27, any act” for “Any act”. 5. Regulation 26 of the Principal Regulations is amended – (a) in paragraph
(1), by the substitution of the following subparagraphs for subparagraphs (
  1. a)to (e): “(
  2. a)a member of An Garda Síochána, not below the rank of inspector; (
  3. b)a member of FIU Ireland within the meaning of Part 4 of the Act of 2010; (
  4. c)an officer of the Revenue Commissioners (who is not the Registrar or an assistant registrar), holding a rank not below that of Higher Executive Officer; (
  5. d)an officer of the Criminal Assets Bureau, holding a rank not below the rank of inspector in An Garda Síochána, or holding a rank not below that of Higher Executive Officer; (
  6. e)an assistant registrar appointed by the Minister under Regulation 18 of the Regulations of 2019; (
  7. f)an officer of the Minister for Foreign Affairs and Trade; (
  8. g)an officer of the Minister for Enterprise, Tourism and Employment; (
  9. h)a member of staff of the Central Bank of Ireland; (
  10. i)the Anti-Money Laundering Authority (AMLA) for the purposes of joint analyses pursuant to Article 32 of Directive (EU) 2024/1640 and Article 40 of Regulation (EU) 2024/1620 of the European Parliament and of the Council of 31 May 20243 ; (
  11. j)the European Public Prosecutor’s Office (EPPO); (
  12. k)the European Anti-Fraud Office (OLAF); (
  13. l)Europol and Eurojust, when providing operational support to the competent authorities of Member States.”, and (
  14. b)in paragraph
(2)– (
  1. i)in paragraph (d), by the substitution of “superintendent,” for “superintendent, or”, (
  2. ii)in paragraph (e), by the substitution of “2019,” for “2019.”, and (iii) by the insertion of the following subparagraphs after subparagraph (e): “(
  3. f)by an officer of the Minister for Foreign Affairs and Trade referred to in subparagraph (
  4. f)of that paragraph, unless he or she holds a rank not below that of Higher Executive Officer and has been authorised to exercise the right by an officer of the Minister for Foreign Affairs and Trade holding a rank not below that of Principal Officer, (
  5. g)by an officer of the Minister for Enterprise, Tourism and Employment referred to in subparagraph (
  6. g)of that paragraph, unless he or she holds a rank not below that of Higher Executive Officer and has been authorised to exercise the right by an officer of the Minister for Enterprise, Tourism and Employment holding a rank not below that of Principal Officer, or (
  7. h)by a member of staff of the Central Bank of Ireland referred to in subparagraph (
  8. h)of that paragraph, unless he or she holds a rank not below that of Higher Executive Officer or a corresponding rank and has been authorised to exercise the right by a member of staff holding a rank not below that of Principal Officer or a corresponding rank.”. 6. Regulation 27 of the Principal Regulations is amended – (
  9. a)by the substitution of the following paragraph for paragraph
(3): “
(3)A person to whom a certificate is issued under paragraph
(5)(
  1. a)may, during the period of validity of the certificate, inspect the following information in the central register that relates to any relevant trust: (
  2. a)the name of each beneficial owner of the trust; (
  3. b)the month and year of birth of each beneficial owner of the trust; (
  4. c)the country of residence and nationality of each beneficial owner of the trust; (
  5. d)a statement of the nature and extent of the beneficial interest held by each beneficial owner of the trust.”, (
  6. b)by the insertion of the following paragraph after paragraph
(3): “(3A) Where a person referred to in paragraph
(3)is also a person referred to in clause (i), (ii) or (v), as the case may be, of paragraph
(4)(b), the person may, during the period of validity of the certificate, also inspect historical information on the beneficial ownership of any relevant trust, including of any relevant trust that has been dissolved or has ceased to exist, as the case may be, in the preceding 5 years, and a description of the control or ownership structure of any such relevant trust.”, (c) by the substitution of the following paragraph for paragraph
(4): “
(4)(a) A person may make a submission to the Registrar to inspect the information referred to in paragraph
(3)(and, where applicable, in paragraph (3A)) where there is demonstrated to the Registrar by that person (through the making of such a submission and the provision of such documents, information and data as the person may submit, or as may be reasonably required by the Registrar, for that purpose) that the person has a legitimate interest in the prevention and combating of money laundering, its predicate offences and terrorist financing (in this Regulation referred to as a ‘legitimate interest’). (
  1. b)The following persons shall be deemed to have a legitimate interest for the purposes of making a submission under subparagraph (a): (
  2. i)persons acting for the purposes of journalism, reporting or any other form of expression in the media, that are connected with the prevention or combating of money laundering, its predicate offences or terrorist financing; (
  3. ii)civil society organisations, including non-governmental organisations and academia, that are connected with the prevention or combating of money laundering, its predicate offences or terrorist financing; (iii) persons likely to enter into a transaction with a relevant trust and who wish to prevent any link between such a transaction and money laundering, its predicate offences or terrorist financing; (
  4. iv)entities subject to AML/CFT requirements in third countries, provided they can demonstrate the need to access the information referred to in paragraph
(3)(and, where applicable, in paragraph (3A)) in relation to a relevant trust to perform customer due diligence in respect of a customer or prospective customer pursuant to AML/CFT requirements in those third countries; (v) third country counterparts of Union AML/CFT competent authorities provided they can demonstrate the need to access the information referred to in paragraph
(3)(and, where applicable, in paragraph (3A)) in relation to a relevant trust to perform their tasks under the AML/CFT frameworks of those third countries in the context of a specific case; (vi) the Registrar of Companies; (vii) persons referred to in any of subparagraphs (a), (b), (c), (i) and (j) of Regulation 26
(1); (viii) the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation as the National Recovery and Resilience Plan (NRRP) implementing body; (
  1. ix)the Office of Government Procurement; (
  2. x)providers of AML/CFT products, to the strict extent that products developed on the basis of the information referred to in paragraph
(3)(and, where applicable, in paragraph (3A)) or containing that information are provided only to customers that are obliged entities or competent authorities provided that those providers can demonstrate the need to access the information referred to in paragraph
(3)(and, where applicable, in paragraph (3A)) in relation to a relevant trust in the context of a contract with an obliged entity or a competent authority.”, (d) by the substitution of the following paragraph for paragraph
(5): “
(5)The Registrar, on receipt of a submission made by a person under paragraph
(4)and having considered the submission and the matters referred to in paragraph (5A), shall either – (a) if the Registrar is satisfied that the person has a legitimate interest, issue a certificate permitting inspection by the person of the information referred to in paragraph
(3)(and, where applicable, the information referred to in paragraph (3A)) in relation to any relevant trust during the period of validity of the certificate (being either a period of 3 years from the date of issue or the period from the date of issue until the certificate concerned is revoked under paragraph (5G), whichever is the earlier) and respond to any subsequent request to inspect information by that person within 7 working days, or (
  1. b)if the Registrar is not so satisfied, subject to paragraph (5E) – (
  2. i)refuse to issue a certificate to the person under one or more than one of the grounds specified in paragraph (5B), (
  3. ii)provide the person with a statement in writing of the reasons for such refusal and inform that person of the right of appeal under paragraph (8C), and (iii) document the steps taken to consider the submission and the matters specified in paragraph (5A) and, where relevant, to obtain additional information pursuant to paragraph (5E).”, (
  4. e)by the insertion of the following paragraphs after paragraph
(5): “(5A) In considering a submission made by a person under paragraph
(4)(a), the Registrar shall take the following matters into consideration: (a) any additional information or documentation provided by the person under paragraph
(4)(
  1. a)or paragraph (5E) that may be necessary to consider the submission; (
  2. b)any information available to the Registrar pursuant to Article 12
(3)of Directive (EU) 2024/1640; (
  1. c)subject to paragraph (5F), the function or occupation of the person; (
  2. d)other than in the case of a person referred to in clause (
  3. i)or (ii), as the case may be, of paragraph
(4)(b), the connection between the person and the specific relevant trust in relation to which the inspection of information is being sought. (5B) The grounds for refusal to issue a certificate, as referred to in clause (i) of paragraph
(5)(
  1. b)are the following: (
  2. a)that the person has not provided the necessary information or documentation pursuant to paragraph
(4)(
  1. a)or paragraph (5E); (
  2. b)that the person has not demonstrated that he or she has a legitimate interest to access the beneficial ownership information; (
  3. c)that, on the basis of information in his or her possession, the Registrar has a reasonable concern that the information in relation to which the inspection is being sought will not be used for the purposes for which it was requested or that the information will be used for purposes that are not connected to the prevention of money laundering, its predicate offences or terrorist financing; (
  4. d)that access to, or inspection of, information in the central register is not permitted pursuant to paragraph
(8); (
  1. e)that, in a case referred to in paragraph (5F), the legitimate interest to access beneficial ownership information verified by an entity in charge of the central register in a Member State (other than the State) does not extend to the purposes for which inspection of the information is being sought; (
  2. f)where the person is in a third country and responding to the request to inspect would not comply with the provisions of Chapter V of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 20164 . (5C) Subject to paragraph (5D), on and from 10 November 2026, the Registrar shall consider any submission made by a person under paragraph
(4)(
  1. a)and provide a response to the person within 12 working days. (5D) In the case of a sudden high number of requests to inspect the central register pursuant to this Regulation, the period referred to in paragraph (5C) may be extended by 12 working days, and if, after that extended period has expired, the number of incoming requests continues to be high, that extended period may be extended by a further 12 working days. (5E) (
  2. a)Before refusing to issue a certificate under paragraph
(5)(
  1. b)on any of the grounds specified in subparagraph (a), (b), (
  2. c)or (
  3. e)of paragraph (5B), the Registrar shall consider whether to request from the person who made a submission under paragraph
(4)(
  1. a)any additional information or documentation that may be necessary to consider the submission and where such a request is made, the period for responding shall be further extended by 7 working days. (
  2. b)Where the person fails to provide the information or documentation requested under subparagraph (
  3. a)before the expiry of the period referred to in paragraph
(4)(
  1. a)or any extension of that period under paragraph (5D), as further extended under subparagraph (a), the Registrar may refuse to issue the certificate. (
  2. c)The total period for responding to a person who made a submission under paragraph
(4)(a) shall not in any case exceed 43 working days. (5F) Where a submission under paragraph
(4)(
  1. a)is made by a person whose legitimate interest has already been verified by an entity in charge of a central register in a Member State (other than the State), the consideration under paragraph (5A)(
  2. c)of the function or occupation of the person shall be satisfied by the collection of proof of verification of the legitimate interest issued by the entity in charge of the central register in that Member State. (5G) The Registrar may revoke a certificate issued to a person under paragraph
(5)(
  1. a)where any of the grounds listed in paragraph (5B) arise or become known to the Registrar after the certificate is issued, including, where relevant, on the basis of the revocation of the verification of a legitimate interest to access beneficial ownership information by an entity in charge of a central register in a Member State (other than the State) and the Registrar shall provide any such person with a statement in writing informing the person of the revocation and of the reasons for that revocation, and of the person’s right of appeal under paragraph (8C). (5H) A person – (
  2. a)to whom the Registrar has refused to issue a certificate under paragraph
(5)(b)(i), or (
  1. b)to whom a certificate has issued which is revoked by the Registrar under paragraph (5G), shall be entitled to appeal the refusal to issue a certificate or the decision to revoke a certificate, as the case may be, under paragraph (8C). (5I) The Registrar may repeat the consideration under paragraph (5A)(
  2. c)of the function or occupation of a person to whom a certificate is issued under paragraph
(5)(a) from time to time and in any case not earlier than 12 months after the date of issue of the certificate, unless the Registrar has reasonable grounds to believe that the legitimate interest no longer exists. (5J) A person to whom a certificate is issued under paragraph
(5)(
  1. a)shall notify the Registrar of any changes that may trigger the cessation of a valid legitimate interest, including changes concerning the function or occupation of the person during the period of validity of the certificate. (5K) (
  2. a)The Registrar shall satisfy himself or herself as to the identity of a person to whom a certificate is issued under paragraph
(5)(
  1. a)whenever the person inspects information in the central register and, for that purpose, shall take such steps as are necessary to verify the identity of that person. (
  2. b)The means of verification may include the use of documents establishing the person’s identity, whether in physical or electronic form, electronic identification means and relevant qualified trust services within the meaning of Regulation (EU) No. 910/2014 of the European Parliament and of the Council5 . (5L) The Registrar shall allow repeated inspections of the information referred to in paragraph
(3)(and, where applicable, in paragraph (3A)) by a person to whom a certificate is issued under paragraph
(5)(a) without the need to consider the person’s function or occupation on each such occasion. (5M) Every inspection under paragraphs
(3)and (3A) shall be available through electronic means and by such other means as the Registrar may consider appropriate in a case where a person is unable to use electronic means.”, (f) by the substitution of the following paragraph for paragraph
(8): “
(8)(
  1. a)Subject to paragraph (8B), where a designated person or any other person seeks to have access to, or to inspect, any information in the central register – (
  2. i)in so far as such information relates to a beneficial owner of a relevant trust who is a minor, is a person who lacks capacity within the meaning of the Assisted Decision-Making Capacity Act 2015 (No. 64 of 2015) or is otherwise legally incapable, or (
  3. ii)where such access or inspection would expose the beneficial owner of a relevant trust to a disproportionate risk of fraud, kidnapping, blackmail, extortion, harassment, violence or intimidation, an assistant registrar shall request the designated person or other person to provide, in writing, to an assistant registrar a summary of the grounds on which that designated person or other person considers it is in the public interest that such information be disclosed to the designated person or other person concerned and – (I) if the designated person or other person refuses or fails to comply with that request, or (II) unless the assistant registrar, having considered such a written summary provided to that assistant registrar, is of the opinion that there are substantial grounds for the contention of the designated person or other person that it is in the public interest that the information be disclosed to that designated person or other person, then, the designated person or other person shall not be permitted by the assistant registrar to have access to, or to inspect, any information in the central register so far as such information relates to the minor concerned or the person who lacks capacity or such otherwise legally incapable person, or would expose a beneficial owner of a relevant trust to a disproportionate risk of fraud, kidnapping, blackmail, extortion, harassment, violence or intimidation. (
  4. b)Where a decision is made by an assistant registrar to refuse to permit a designated person or other person access to, or inspection of, information under subparagraph (a), the assistant registrar shall provide to the designated person or other person a statement in writing informing the person of the decision, the reasons for the decision and the person’s right to a review of the decision under paragraph (8A) and, where applicable, to an appeal under paragraph (8C). (
  5. c)A person who has not been permitted access to, or inspection of, information by an assistant registrar under this paragraph, having requested a review under paragraph (8A) and following the issuance of a direction by the Registrar and, where applicable, any reconsideration so directed by the Registrar, in each case, under paragraph (8A)(c), shall be entitled to an appeal under paragraph (8C).”, (
  6. g)by the insertion of the following paragraphs after paragraph
(8): “(8A) (
  1. a)Where a decision referred to in subparagraph (
  2. b)of paragraph
(8)is made, the designated person or any other person referred to in that subparagraph may, within 10 working days from the date on which an assistant registrar has provided the person with the statement referred to in that subparagraph, request the Registrar, in writing, to carry out a review of the decision (in this paragraph referred to as a ‘review request’) in such form and manner as may be specified by the Registrar. (
  1. b)The review request shall state the grounds on which the person making the request seeks a review of the decision. (
  2. c)The Registrar shall, as soon as is practicable after receipt of the review request, review the decision and may direct that – (
  3. i)the decision should be affirmed, or (
  4. ii)the decision should be set aside and the assistant registrar should reconsider the decision. (
  5. d)The Registrar shall, within 10 working days of giving a direction under subparagraph (c), provide the person who made the review request with a statement in writing of the direction and the reasons for it. (
  6. e)An assistant registrar shall comply with a direction under subparagraph (
  7. c)not later than 15 working days after the giving of the direction. (8B) Paragraph
(8)shall not apply where the designated person or other person seeking access to, or inspection of, information in the central register is a relevant independent legal professional (within the meaning of section 24
(1)of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (No. 6 of 2010)) who is acting in the performance of the person’s functions as a public official. (8C) (a) A person referred to in paragraph (5H) or
(8)(c), as the case may be, may, not later than 10 working days after the Registrar has provided the person with a statement under paragraph
(5)(b)(ii), (5G) or (8A)(d), as the case may be, appeal a refusal to issue a certificate or a decision to revoke a certificate, or a decision to refuse to permit access or inspection, as the case may be, to the District Court. (
  1. b)The District Court may, upon an appeal under this paragraph, either – (
  2. i)dismiss the appeal and affirm the refusal to issue a certificate or the decision to revoke a certificate or to refuse to permit access or inspection, as the case may be, or (
  3. ii)allow the appeal and direct the Registrar to issue a certificate to the person who was refused a certificate or whose certificate was revoked, as the case may be, or direct the assistant registrar to permit access or inspection. (
  4. c)The Registrar, or the assistant registrar as the case may be, shall comply with a direction of the District Court under subparagraph (
  5. b)not later than 10 working days after the giving of the direction. (
  6. d)The respondent in an appeal under this paragraph shall not be entitled to advance as a reason for opposing the appeal a reason that is not specified in the statement provided under paragraph
(5)(b)(ii) or (5G), as the case may be, or the reasons for the decision provided under paragraph
(8)(b). (
  1. e)If the District Court affirms a refusal under subparagraph (b)(i), it may also make an order requiring the appellant to pay the costs incurred by the respondent in defending the appeal and may determine the amount of such costs. (
  2. f)There shall be no appeal to the Circuit Court from a decision of the District Court under this paragraph. (
  3. g)Subject to subparagraph (h), an appeal under this section by a person shall be made to a judge of the District Court assigned to the District Court district in which the person making the appeal ordinarily resides. (
  4. h)For the purpose of subparagraph (g), a company formed and registered under the Companies Act 2014 (No. 38 of 2014) or an existing company within the meaning of that Act is deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body of persons shall be deemed to be ordinarily resident at its principal office or place of business. (
  5. i)An appeal under this paragraph by a person not ordinarily resident in the State shall be brought before a judge of the District Court assigned to the Dublin Metropolitan District.”, (
  6. h)by the insertion of the following paragraph after paragraph
(9)“(9A) (a) Where the beneficial owner of a relevant trust files a request pursuant to Article 15
(1), point (c), of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 20166 , the Registrar shall, in disclosing any information retained pursuant to paragraph
(9), ensure that such disclosure – (
  1. i)does not lead to the identification of a person who has inspected the central register where the person is a person referred to in clause (
  2. i)or (
  3. ii)of paragraph
(4)(b), (ii) subject to paragraph (b), does not disclose the identity of any third-country counterpart of Union AML/CFT competent authorities referred to in Article 2
(1), point 44(
  1. a)and (c), of Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 20167 , for so long as is necessary to protect the analyses or investigations of any such authority, and (iii) contains information on the function or occupation of the person who has inspected information in relation to that beneficial owner where the person is a person referred to in clause (
  2. i)or (
  3. ii)of paragraph
(4)(b). (
  1. b)Where the Registrar is requested not to disclose the identity of any third party counterpart referred to in paragraph (a)(
  2. ii)for such period as is indicated in the request (which shall not in any case exceed 5 years), any extension of that period, which shall not in any case exceed one year, shall only be granted on the basis of a justified request by the authority of the third country concerned.”, and (
  3. i)by the substitution of the following paragraph for paragraph
(10): “
(10)(a) In paragraph
(1), ‘occasional transaction’ has the same meaning as it has in Regulation 7
(8). (b) In paragraphs
(8), (8A) and (8C), ‘assistant registrar’ means an assistant registrar appointed under Regulation 20
(1).”. 7. Regulation 29 of the Principal Regulations is amended by the substitution of the following paragraph for paragraph
(2): “
(2)The amount of a fee required to be paid under paragraph
(1)shall be limited to what is strictly necessary to cover the costs of ensuring the quality of the information held in the central register and of permitting access to inspect the information under these Regulations.”. GIVEN under my Official Seal, 16 July, 2026. SIMON HARRIS, Minister for Finance. 1 OJ L, 2024/1640, 19.6.2024 2 OJ L, 2024/1640, 19.6.2024 3 OJ L, 2024/1640, 19.6.2024 4 OJ No. L 119, 4.5.2016, pp. 1-88 5 OJ No. L 257, 28.8.2014, p. 73 6 OJ No. L 119, 4.5.2016, p. 1 7 OJ No. L 119, 4.5.2016, p. 1 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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