#493021
(d) le linn cinneadh a dhéanamh i dtaobh an comhalta de ghrúpa cuideachtaí (dá ngairtear an ‘grúpa tairsí’ sa mhír seo) cuideachta chun an méid tairsí a chinneadh i ndáil le tréimhse shonraithe de chuid grúpa cuideachtaí (dá ngairtear ‘an grúpa iomchuí’ sa mhír seo), measfar maidir leis an ngrúpa tairsí gurb é an grúpa céanna é leis an ngrúpa iomchuí d’ainneoin nach bhfuil aon cheann amháin nó níos mó de na cuideachtaí atá sa ghrúpa tairsí ina comhalta nó ina gcomhaltaí den ghrúpa iomchuí, nó vice versa, i gcás go bhfuil aon duine nó aon ghrúpa daoine a rialaigh an grúpa tairsí comhionann leis an duine nó leis an ngrúpa daoine a rialaíonn an grúpa iomchuí, nó go bhfuil comhchoiteannacht réasúnach céannachta aige nó aici leis an duine nó leis an ngrúpa daoine a rialaíonn an grúpa iomchuí.”.
(d) in determining whether a company is a member of a group of companies (in this paragraph referred to as the ‘threshold group’) for the purposes of determining the threshold amount in relation to a specified period of a group of companies (in this paragraph referred to as the ‘relevant group’), the threshold group shall be treated as the same group as the relevant group notwithstanding that one or more of the companies in the threshold group is not in the relevant group, or vice versa, where any person or group of persons which controlled the threshold group is the same as, or has a reasonable commonality of identity with, the person or group of persons which controls the relevant group.”.