(1) In this Chapter, "accountable person" means, subject to subsection (2), a person specified in Schedule 13.
(2) Where any of the persons specified in Schedule 13 is a body corporate, 'accountable person' includes -
(a) any subsidiary of that body corporate where such subsidiary is resident in the State and, for the purposes of this subsection, 'subsidiary' has the meaning assigned to it by section 7 of the Companies Act 2014, and
(b) a company, resident in the State, of which more than one accountable person are members if the accountable persons -
(i) control the composition of its board of directors,
(ii) hold more than half in nominal value of its equity share capital,
or
(iii) hold more than half in nominal value of its shares carrying voting rights (other than voting rights which arise only in specified circumstances).
(3) For the purposes of this Chapter, the Minister for Finance may by regulations extend or restrict the meaning of "accountable person" by adding or deleting on
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