I move:
In Section 3 (1), line 9, page 3, to delete the words "company to which" and substitute the words "person to whom," and in line 13 to delete the words "the company's auditor's" and substitute the words "a qualified auditor," and in sub-section (2), page 3, lines 19 and 20, to delete the words "a summary of the company's share capital, assets and liabilities with" and substitute the words "in the case of a company governed by the Companies Acts, 1908 to 1924, a summary of the company's capital assets, and liabilities, and in the case of any other person a summary of the capital, assets, and liabilities employed in the business of manufacturing sugar, together with, in every case," and in sub-section (3), page 3, line 23, to delete the word "company" and substitute the word "person," and in line 26 to delete the words "the company" and substitute the words "such person," and in sub-section (5), page 3, to delete the word "company" in line 32 and in line 33, and in each case to substitute the word "person," and in sub-section (6), page 3, lines 37 and 38, to delete the words "word ‘company' means and includes any incorporated body" and substitute the words "expression ‘qualified auditor' means an auditor possessing such qualifications as shall be prescribed by regulations made under this Act."
I move this amendment, which is introduced in pursuance of a promise that the Minister gave to Deputy Johnson, in Committee. It is, in effect, to make it clear that the provision shall apply not alone to a company but to any person in respect of a subsidy.