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(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 155 of the Companies Act 1963 section 7 of the Companies Act 2014, and

(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 155 of the Companies Act 1963 section 7 of the Companies Act 2014, and

(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—

(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 one or more persons to or from, as the case may be, the list of persons specified in Schedule 13.