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Version date: 1 January 2019 - onwards
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491. Qualifying companies (supplemental)

(1)

(a) In this subsection 'internationally traded financial services' means the services specified in the Schedule to the Industrial Development (Service Industries) Order 2010 (S.I. No. 81 of 2010) other than those falling within the meaning of paragraph (b) or (c) of the definition of 'relevant trading activities'.

(b) A company whose relevant trading activities includes internationally traded financial services shall not be a qualifying company unless a certificate has been provided to it by Enterprise Ireland to the effect that, in the opinion of Enterprise Ireland, the company's activities are of a kind specified in the Schedule to the Industrial Development (Service Industries) Order 2010 (S.I. No. 81 of 2010).

(2)

(a) In this subsection 'tourist traffic undertaking' means -

(i) the operation of tourist accommodation facilities for which the National Tourism Development Authority maintains a register in accordance with the Tourist Traffic Acts 1939 to 2003,

(ii) the operation

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