(1) Part 16 of the Principal Act is amended -
(a) in section 495 -
(i) by inserting in subsection (1) the following before the definition of "EEA Agreement":
"'assisted area' means an area specified in the National Regional State Aid Map for Ireland in relation to the period 1 January 2007 to 31 December 2013 approved under Commission Decision No. N 374/2006 of 24 October 2006;",
and
(ii) by inserting the following after subsection (3A) (inserted by the Finance Act 2004):
"(3B) The company shall as respects the period commencing on 1 January 2007 -
(a) be a micro or small enterprise within the meaning of Annex 1 to Commission Regulation (EC) No. 364/2004 of 25 February 2004,
(b) be a medium-sized enterprise within the meaning of Annex 1 to Commission Regulation (EC) No. 364/2004 of 25 February 2004 located in an assisted area, or
(c) where it is not located in an assisted area, be a medium-sized enterprise within the meaning of Annex 1 to Commission Regulation (EC) No. 364/2004 of
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